Held that addition cannot be made in absence of any incriminating material found during the course of search in respect of unabated assessment. (AY.2007-08 to 2013-14).
N. R. Agarwal Industries Ltd. v. ACIT (2021)91 ITR 503 (Surat) (Trib.)
S. 153A : Assessment-Search or requisition-Unabated assessment-No addition can be made in absence of any incriminating material found during the course of search-Assessment not valid. [S. 132]