2023 (8) TMI 1488

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 132 or not? - HELD THAT:- Going by the law laid down therein in respect of completed/ unabated assessments, no addition could be made by the assessing officer in the absence of any incriminating material found during the course of search u/s 132 or requisition u/s 132 of the Income Tax Act, 1961. At the same time, it was made clear thereunder that the completed/ unabated assessments could be reop .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n therein in respect of completed/ unabated assessments, no addition could be made by the assessing officer in the absence of any incriminating material found during the course of search under Section 132 or requisition under Section 132 of the Income Tax Act, 1961. At the same time, it was made clear thereunder that the completed/ unabated assessments could be reopened by the assessing officer in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X