https://www.taxtmi.com/caselaws?id=456411 The Gujarat HC ruled in favor of the assessee regarding assessment under section 153A. Following the SC decision in Abhisar Buildwell P. Ltd and confirming earlier rulings in Saumya Construction and Kabul Chawla cases, the court held that no additions can be made to completed or unabated assessments without incriminating material found during search operations under section 132. The assessment was decided in favor of the assessee. en-us Thu, 04 May 2023 00:00:00 +0530 Tue, 23 Jul 2024 20:10:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456411 The Gujarat HC ruled in favor of the assessee regarding assessment under section 153A. Following the SC decision in Abhisar Buildwell P. Ltd and confirming earlier rulings in Saumya Construction and Kabul Chawla cases, the court held that no additions can be made to completed or unabated assessments without incriminating material found during search operations 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=456411