Dismissing the appeal of the Revenue the Court held that in respect of completed assessment/unabated assessment where no incriminating material is found, deletion of addition by the Tribunal is affirmed. (AY. 2012-13)
PCIT (Central) v. Birju Chhotalal Shah (2023) 295 Taxman 357 (Guj.)(HC)
S. 153A : Assessment-Search or requisition-Completed assessment/unabated assessment-No incriminating material is found-Deletion of addition by the Tribunal is affirmed. [S. 132]