Delhi High Court Judgement in RRJ Securities Ltd [2015] 62 taxmann.com 391 (Delhi) 30-10-2015 on Treatment of Concluded Assessments u/s 153A said and quoted that Delhi High Court in Commissioner of Income Tax (Central)-IIIv. Kabul Chawla: ITA 707/2014, decided on 28th August, 2015 has held that completed assessments could only be interfered with by the AO on the basis of any incriminating material unearthed during the course of the search or requisition of the documents. In absence of any incriminating material, the AO does not have any jurisdiction to interfere in concluded assessments. [Para 21,22] Merely because valuable articles and/or documents belonging to the Assessee have been seized and handed over to the AO of the Assessee would not necessarily require the AO to reopen the concluded assessments and reassess the income of the Assessee [Para 36] The concluded assessments cannot be interfered with under Section 153A of the Act unless the incriminating material belonging to the Assessee has been seized.[Para 37]