2023 (11) TMI 1051

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..... IGH COURT] where the assessment has attained finality prior to the date of search and no incriminating documents or materials had been found and seized at the time of search, no addition could be made u/s 153A as the cases of the Respondents were of non-abated assessment. HELD THAT:- In view of the decision of this Court in the case of Principal Commissioner of Income Tax, Central-3 v. Abhisar .....

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