Income Tax Act Section 153A: Revenue's Additional Assessments Invalid Without Incriminating Material for Unabated Years.

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....Assessment u/s 153A - the scope and ambit of section 153A of the Act is to restrict to only incriminating material in case of unabated years. Since the assessment for the year under consideration is an unabated one which is undisputed and that we find no existence of any such incriminating material which is the pre-requisite to make assessment u/s.153A of the Act, the consequent additions made by the Revenue are without jurisdiction and will not survive - AT....