Income Tax Act, 1961 - Sections 143(1)(a) and 143(3) - Jurisdiction of AO to assess or reassess the 'total income' - Once during search undisclosed income is found on unearthing the incriminating material during the search, the AO would assume jurisdiction to assess or reassess the total income even in case of completed/unabated assessments. - Supreme Court of India Judgements