Incriminating Material Key for Section 153A Assessments; Must Be Revealed in Statements Recorded u/s 132(4.

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....Assessment u/s 153A - incriminating material is found during search under Section 132 or not? - the issue does not arise for consideration unless it can be demonstrated by the Appellant-Revenue that the statements recorded under Section 132(4) disclose some incriminating material on the basis of which orders under Section 153A have been passed. - HC....