https://www.taxtmi.com/highlights?id=66582 Assessment u/s 153A - incriminating material is found during search under Section 132 or not? - the issue does not arise for consideration unless it can be demonstrated by the Appellant-Revenue that the statements recorded under Section 132(4) disclose some incriminating material on the basis of which orders under Section 153A have been passed. - HC en-us Wed, 16 Nov 2022 15:12:41 +0530 Wed, 16 Nov 2022 15:12:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=66582 Assessment u/s 153A - incriminating material is found during search under Section 132 or not? - the issue does not arise for consideration unless it can be demonstrated by the Appellant-Revenue that the statements recorded under Section 132(4) disclose some incriminating material on the basis of which orders under Section 153A have been passed. - HC Highlights Income Tax Wed, 16 Nov 2022 15:12:41 +0530 https://www.taxtmi.com/highlights?id=66582