Section 153A: No New Claims Allowed in Unabated Assessments Post-Search; Focus on Search-Related Findings Only.

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....Assessment u/s 153A pursuant to search proceedings - making a new claim which is not a consequence of the search action in case of unabated assessment - both the assessee as well as the A.O. cannot make any claim which is not a consequence of the search action in case of unabated assessment. - AT....