No Additions Can Be Made Under Section 153A in Unabated Search Assessments Without Incriminating Material
No Additions Can Be Made Under Section 153A in Unabated Search Assessments Without Incriminating Material Issue Whether the Assessing Officer is legally justified in making an addition under Section 68 in a search assessment completed under Section 153A for an unabated/completed assessment year, in the absence of any incriminating material seized during the Section 132… Read More »