Assessing Officer Can Alter Completed Assessments u/s 153A Only with Incriminating Material Found in Search.

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.....Completed assessments can be interfered with by the AO while making the assessment under Section 153 A only on the basis of some incriminating material unearthed during the course of search or requisition of documents or undisclosed income or property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment. - HC....