https://www.taxtmi.com/highlights?id=13604 The assessment completed cannot be held as bad in law on the issue that there was no material found during the course of search as the assessment has been completed u/s 153A, which is a new provision in the law by which it has been provided that the assessment for six years has to be completed independently - AT en-us Sat, 27 Jul 2013 09:51:28 +0530 Sat, 27 Jul 2013 09:51:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=13604 The assessment completed cannot be held as bad in law on the issue that there was no material found during the course of search as the assessment has been completed u/s 153A, which is a new provision in the law by which it has been provided that the assessment for six years has to be completed independently - AT Highlights Income Tax Sat, 27 Jul 2013 09:51:28 +0530 https://www.taxtmi.com/highlights?id=13604