https://www.taxtmi.com/caselaws?id=456392 The Gujarat HC ruled in favor of the assessee regarding assessment under section 153A. Following the SC decision in Abhisar Buildwell P. Ltd, which confirmed earlier HC rulings in Saumya Construction and Kabul Chawla, the court held that no additions can be made in completed/unabated assessments without incriminating material found during search under section 132. The assessment was decided in favor of the assessee. en-us Thu, 04 May 2023 00:00:00 +0530 Mon, 22 Jul 2024 20:36:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456392 The Gujarat HC ruled in favor of the assessee regarding assessment under section 153A. Following the SC decision in Abhisar Buildwell P. Ltd, which confirmed earlier HC rulings in Saumya Construction and Kabul Chawla, the court held that no additions can be made in completed/unabated assessments without incriminating material found during search under section 132. The assessment was decided in favor of the assessee. Case-Laws Income Tax Thu, 04 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456392