https://www.taxtmi.com/highlights?id=68512 Assessment u/s 153A - incriminating material found in search or not? - On the date of search, admittedly, the assessment with respect to the AY under consideration 2011-12 admittedly stood completed. Since no assessment was pending for the relevant AY 2011-12 on the date of search and no incriminating material was found during the course of search, the issue is covered in favour of the assessee by the judgment of this Court - HC en-us Tue, 28 Feb 2023 11:45:45 +0530 Tue, 28 Feb 2023 11:45:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68512 Assessment u/s 153A - incriminating material found in search or not? - On the date of search, admittedly, the assessment with respect to the AY under consideration 2011-12 admittedly stood completed. Since no assessment was pending for the relevant AY 2011-12 on the date of search and no incriminating material was found during the course of search, the issue is covered in favour of the assessee by the judgment of this Court - HC Highlights Income Tax Tue, 28 Feb 2023 11:45:45 +0530 https://www.taxtmi.com/highlights?id=68512