Dismissing the appeal of the revenue the Court held that the completed assessments cannot be interfered with by Assessing Officer while making assessment under section 153A unless some incriminating documents are found in the course of search proceedings.
PCIT v. Gaurav Arora (2021) 133 taxmann.com 292 (Delhi)(HC) Editorial : Notice is issued in SLP filed by the revenue, PCIT v. Gaurav Arora (2022) 284 Taxman 629 (SC)
S. 153A : Assessment-Search or requisition-Deemed dividend-No incriminating material-Addition cannot be made. [S. 2(22)(e)]