https://www.taxtmi.com/caselaws?id=192368 The HC held that additions to income and disallowance of deductions under Sections 153A/153C and 80HHC were not justified as no incriminating material was found during the search to support such additions. The court recognized the necessity of the non-obstante clause in Section 153A, which overrides previous provisions to allow unified assessment orders for block periods, preventing procedural conflicts with pending assessments or reassessments. However, since the AO failed to identify any incriminating material, the assessment additions were invalid. The decision was against the revenue. en-us Tue, 07 Feb 2017 00:00:00 +0530 Wed, 23 Jul 2025 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192368 The HC held that additions to income and disallowance of deductions under Sections 153A/153C and 80HHC were not justified as no incriminating material was found during the search to support such additions. The court recognized the necessity of the non-obstante clause in Section 153A, which overrides previous provisions to allow unified assessment orders for block periods, preventing procedural conflicts with pending assessments or reassessments. However, since the AO failed to identify any incriminating material, the assessment additions were invalid. The decision was against the revenue. Case-Laws Income Tax Tue, 07 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192368