PCIT v. PGF Ltd. (2023)457 ITR 607 /156 taxmann.com 24 (Delhi)(HC)

S. 153A : Assessment-Search-No incriminating material was found during search-Original assessment completed-Order is not valid. [S. 132]

Held that no incriminating material was found during the search conducted. Order is not valid. (AY.2000-01 to 2003-04)