Assessment u/s 153A - no incriminating material unearthed during ...
Section 153A: No Additions Allowed for Unabated Years Without Incriminating Material Found in Search.
June 7, 2019
Case Laws Income Tax AT
Assessment u/s 153A - no incriminating material unearthed during search - It is the settled law that for assessment years which are unabated assessments no addition/disallowance can be made without the aid of incriminating materials unearthed during search qua these assessment years
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