Assessment u/s 153C/153A when no case was pending for the related assessment year - un-abated assessment...

Assessment u/s 153C/153A when no case was pending for the related assessment year - un-abated assessment - the action of AO reversing/withdrawing the claim allowed in the original assessment on same set-off facts without any incriminating/seized materials qua assessee qua assessment year is not legally sustainable - AT .....

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