https://www.taxtmi.com/caselaws?id=757182 The HC held that no additions can be made under Section 153A in completed or unabated assessments if no incriminating material is found during search under Section 132 or requisition under Section 132A, following the SC ruling in Principal Commissioner of Income-tax v. Abhisar Buildwell. However, completed or unabated assessments may be reopened under Sections 147/148 if conditions prescribed therein are met. The court declined to decide on the revenue's question of law, leaving all related contentions open. en-us Wed, 14 Aug 2024 00:00:00 +0530 Mon, 04 Aug 2025 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757182 The HC held that no additions can be made under Section 153A in completed or unabated assessments if no incriminating material is found during search under Section 132 or requisition under Section 132A, following the SC ruling in Principal Commissioner of Income-tax v. Abhisar Buildwell. However, completed or unabated assessments may be reopened under Sections 147/148 if conditions prescribed therein are met. The court declined to decide on the revenue's question of law, leaving all related contentions open. Case-Laws Income Tax Wed, 14 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757182