Dismissing the appeal of the Revenue the Court held that since no incriminating material was found during course of search with regard to issue of addition made in assessment order, no addition could be made in respect of completed assessment. (AY. 2008-09)
ACIT v. Saluja Construction Co. Ltd. (2023) 295 Taxman 529 (Delhi)(HC)
S. 153A : Assessment-Search-Assessment attained finality-No incriminating material is found-Order of Tribunal is affirmed. [S. 68, 132,260A]