Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.76 To 81/Ctk/2022 (ननधाारण वषा / Assessment Years :2007-2008 To 2012-2013) Bibhudutta Panda, Vs Acit, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 Pan No. :Adapp 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

reassess the six assessment years preceding the previous year in which the search is initiated or requisition is made. The use of the word 'shall' connotes that the 17 ITA Nos.76-81/CTK/2022 assessment/reassessment is mandatory and will have to be made irrespective of the fact whether any material/document, etc., is found in the course of search action; the section nowhere requires