Additions Made in Section 153A Assessment Without Incriminating Material Found During Search Are Illegal
Additions Made in Section 153A Assessment Without Incriminating Material Found During Search Are Illegal Issue Whether additions made in an assessment completed under Section 153A are legally sustainable when no demonstrable incriminating material was seized during the course of the search? Facts Assessee Profile: The assessee’s premises were subjected to search and seizure operations for… Read More »