Held that in respect of abated assessment, addition is justified though no incriminating material is found. (AY. 2011-12, to 2013-14)
Dy.CIT v. Devi Iron & Power (P) Ltd (2023) 224 TTJ 59 (Raipur)(Trib)
S. 153A : Assessment-Search-Abated assessment-Addition is justified though no incriminating material is found.[ S. 132]