Tribunal held that where several incriminating materials were found during course of search, Assessing Officer can interfere with assessment originally completed while making assessment under section 153A of the Act. (AY. 2010-11 to 2014-15, 2016-17)
N. Roja v. ACIT (2020) 184 ITD 329 / 196 DTR 134 / 208 TTJ 603 (Cuttack) (Trib.)
S. 153A : Assessment-Search-Several incriminating materials were found during course of search-Assessing Officer can interfere with original assessment while making assessment. [S. 143(1)(a)]