https://www.taxtmi.com/highlights?id=60149 Assessment u/s 153A - the concluded assessments cannot be interfered unless there is incriminating material discovered from the seized documents belonging or pertaining to the assessee, and further, no additions can be made where the assessments are framed u/s.153C for unabated year i.e. where no assessment is pending. The seized documents must at least clearly point out that there is some undisclosed income - AT en-us Mon, 18 Oct 2021 09:29:29 +0530 Mon, 18 Oct 2021 09:29:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=60149 Assessment u/s 153A - the concluded assessments cannot be interfered unless there is incriminating material discovered from the seized documents belonging or pertaining to the assessee, and further, no additions can be made where the assessments are framed u/s.153C for unabated year i.e. where no assessment is pending. The seized documents must at least clearly point out that there is some undisclosed income - AT Highlights Income Tax Mon, 18 Oct 2021 09:29:29 +0530 https://www.taxtmi.com/highlights?id=60149