Assessment U/s. 153A: No incriminating material found, no addition can be made

Leelavati Vijaykumar Kotecha Vs ACIT (ITAT Pune)

AO, pursuant to search and seizure conducted at assessee’s premises, framed assessment under section 153A and made addition. Assessee’s case was that regular assessment for concerned assessment year had attained finality and no incriminating material was found during search. As there was n

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