Section 153A: No Additions Allowed for Unabated Years Without Incriminating Material Found in Search.

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Full Text of the Document

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....Assessment u/s 153A - no incriminating material unearthed during search - It is the settled law that for assessment years which are unabated assessments no addition/disallowance can be made without the aid of incriminating materials unearthed during search qua these assessment years....