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2023 (5) TMI 1235 - GUJARAT HIGH COURTAssessment u/s 153A - incriminating material unearthed during the course of search or requisition of documents or undisclosed income or property discovered in the course of search or not? - HELD THAT:- As decided in ABHISAR BUILDWELL P. LTD. [2023 (4) TMI 1056 - SUPREME COURT] no addition can be made in respect of completed/ unabated assessment in absence of any incriminating material. Also see KABUL CHAWLA [2015 (9) TMI 80 - DELHI HIGH COURT] and SAUMYA CONSTRUCTION PVT. LTD. [2016 (7) TMI 911 - GUJARAT HIGH COURT] - No substantial question of law.
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