In absence of incriminating material Completed assessments could not be interfered by AO during assessment U/s. 153A

ATS Infrastructure Ltd. Vs ACIT (ITAT Delhi)

Completed assessments can be interfered with while making assessment under section 153A only on the basis of some incriminating material unearthed during search or requisition of documents or undisclosed income or property discovered in the course of search which were not produced or not already disclosed or made known in course of original assessment. As it was not so in the ins

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