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2020 (10) TMI 94 - HC - Income TaxValidity of assessment u/s. 153A - absence of any incriminating material related to the given assessment year found during search - Whether assessment u/s.153A cannot be made for that assessment year for which assessment has been concluded on the date of search and not abated? - HELD THAT:- Tribunal is right in holding that once it is held that the assessment has attained finality, then, the Assessing Officer, while passing independent assessment order under Section 153A read with Section 143(3) of the Act cannot disturb the assessment/reassessment, which has attained finality unless the materials gathered in the course of the proceedings u/s 153A of the Act establish that the relief's granted in the final assessment/reassessment were contrary to the facts coming during the course of Section 153A proceedings. Tribunal noticed that there was no record to indicate that any material was unearthed during the course of Section 153A proceedings and in such circumstances, the Assessing Officer, while passing the order under Section 153A read with Section 143(3) of the Act, 1961 could not have disturbed the assessment order. See Shri Rajnibhai Jivraj Desai [2020 (3) TMI 495 - ITAT AHMEDABAD] - No substantial question of law.
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