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2023 (7) TMI 460 - HC - Income TaxAssessment u/s 153A - incriminating material found during the course of search u/s. 132(1) or not? - HELD THAT:- It is pertinent to note that this Court has recently passed an order [2023 (5) TMI 1235 - GUJARAT HIGH COURT] wherein also similar type of substantial questions of law were proposed by the Revenue and this Court, after considering case of Abhisar Buildwell P. Ltd [2023 (4) TMI 1056 - SUPREME COURT] and Saumya Construction [2016 (7) TMI 911 - GUJARAT HIGH COURT] as well as Kabul Chawla [2015 (9) TMI 80 - DELHI HIGH COURT] dismissed the appeal filed by the appellant Revenue as held that no addition can be made in respect of completed assessment in absence of any incriminating material - Decided in favour of assessee.
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