Assessment Proceedings u/s 153A Unjustified Due to Lack of Incriminating Evidence; Writ Petitions to Succeed.

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....Assessment proceedings u/s 153A - whether no incriminating material recovered? - In the present cases, with there being absolutely no incriminating materials found or seized at the time of search, there was no justification for the initiation of assessment proceedings under Section 153A. On this ground therefore the writ petitions ought to succeed. - HC....