This document contains the original judgment from the Supreme Court of India in the case of Principal Commissioner of Income Tax, Central-3 versus Abhisar Buildwell P. Ltd. It addresses a significant legal question regarding income tax assessments following searches, specifically whether assessments can be made or reopened based on incriminating material found during a search, even for completed assessments. This judgment will be of interest to tax professionals, legal practitioners, and businesses involved in income tax disputes and assessments.