Scope of additions that can be made in a pending assessment and in a completed assessment pursuant to a search u/s 132

CA Suraj R. Agrawal

Completed assessments can be interfered with by the AO while making the assessment under Section 153 A only on the basis of some incriminating material unearthed during the course of 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 the course of original assessment.

Facts of the case:

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