Held that in case of completed/unabated assessments, no addition can be made by Assessing Officer in absence of any incriminating material found during course of search under section 132. (AY. 2015-16, 2016-17)
Shashi Agarwal (Smt) v. Dy. CIT (2024) 209 ITD 360 (Lucknow) (Trib.)
S. 153A: Assessment-Search-Unabated assessments-No incriminating material is found-Addition is deleted. [S.68, 69, 69C, 132]