Assessing Officer can't alter finalized income tax assessments u/s 153A unless new evidence contradicts them.

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....Assessment u/s 153A - it is clear that the Assessing Officer while passing the order under Section 153A read with Section 143[3] of the Act, ordinarily cannot disturb the assessment/reassessment order which has attained finality, unless the materials gathered in the course of the proceedings establishes that the finalized assessments are contrary to the material unearthed during the course of 153A proceedings - HC....