Section 153A | Unabated Assessment | No incriminating documents | No Addition

Pr. CIT Vs Arvind Joshi and Co. (Gujarat High Court)

it is an admitted position that scrutiny assessment under section 143(3) of the Act had been carried out in respect of each of the assessment years under consideration. The Assessing Officer while framing assessment under section 153A(1)(b) of the Act, has not relied upon any incriminating material found during the course of search. Since the main plank of the submissions advanced during the course of hearing are that the assessment had been made under section 153A of the Act on the basis of the Speci

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