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2023 (8) TMI 1259 - ITAT DELHIAssessment u/s 153A - unabated assessment year reopened/ reassessed - HELD THAT:- As mentioned elsewhere a search and seizure operation was conducted on 14.11.2011 and, therefore, the impugned assessment year is unabated assessment year and, therefore, such unabated assessment can be reopened/ reassessed only on the basis of some incriminating material found at the time of search as held in the case of Abhisar Buildwell Private Limited [2023 (4) TMI 1056 - SUPREME COURT] since the impugned assessment is devoid of any incriminating material found at the time of search the assessment order deserves to be quashed. Since the assessment order has been quashed we do not find any merit in any claim of the assessee and we also do not find it necessary to dwell into the merits of the claim.
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