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2023 (5) TMI 1312 - HC - Income TaxAssessment u/s 153A - Addition u/s 68 and 69C - Bogus LTCG and expenses on it - incriminating material was found at the premises of the assessee during search or not? - HELD THAT:- The supreme court in Abhisar Buildwell P. Ltd. [2023 (4) TMI 1056 - SUPREME COURT] answered the question confirming the view taken by this court in Saumya Construction [2016 (7) TMI 911 - GUJARAT HIGH COURT] as well as Kabul Chawla [2015 (9) TMI 80 - DELHI HIGH COURT] which were in favour of the assessee to held that no addition can be made in respect of completed/ unabated assessment in absence of any incriminating material. Decided in favour of assessee.
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