Unsecured loans can't be added as undisclosed u/s 153A without incriminating evidence found during a search.

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....Assessment u/s 153A - Addition of unsecured loans as undisclosed in u/s. 68 - the assessment proceedings were not pending at the time of search. Hence assessment for these assessment years did not abate. Hence no addition in these assessment years under section 153A is permissible without incriminating material found during search. - AT....