Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Assessment u/s 153A and u/s 68 - assessment for the assessment year 2011-12 was already completed when search action u/s 132 was carried out - no incriminating material found during the search in respect of the addition made by the AO - the addition is without jurisdiction
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