https://www.taxtmi.com/highlights?id=54146 Assessment u/s 153A - Addition of unsecured loans as undisclosed in u/s. 68 - the assessment proceedings were not pending at the time of search. Hence assessment for these assessment years did not abate. Hence no addition in these assessment years under section 153A is permissible without incriminating material found during search. - AT en-us Fri, 24 Jul 2020 09:10:29 +0530 Fri, 24 Jul 2020 09:10:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54146 Assessment u/s 153A - Addition of unsecured loans as undisclosed in u/s. 68 - the assessment proceedings were not pending at the time of search. Hence assessment for these assessment years did not abate. Hence no addition in these assessment years under section 153A is permissible without incriminating material found during search. - AT Highlights Income Tax Fri, 24 Jul 2020 09:10:29 +0530 https://www.taxtmi.com/highlights?id=54146