Section 153A: No New Income Added if No Incriminating Material Found During Search for Completed Assessments.

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....Assessment u/s 153A - If no incriminating material is found during the course of search, then, the amount of total income determined under the earlier completed assessments is to be adopted in a fresh assessments u/s 153A without making any further addition. - the assessee doesn’ t fall under the category of abated assessment.....