2015-16 Income Tax Assessment Remains Open for Additions Despite Lack of Incriminating Evidence Due to Abatement.

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....Validity of assessment u/s 153A - date of expiry of time limit for issuance of notice under section 143 (2) - Assessment year 2015 – 16 is not a concluded assessment year and therefore shall abate and assessing officer can make addition even in absence of incriminating material found during the course of search - AT....