Bench: Honourable The Chief Justice Honourable Mrs. Justice Susmita Phukan Khaund Judgment Date : 02-08-2023 (S.P. Khaund, J) 1. Heard Mr. S. Chetia, Learned Senior Standing Counsel, Income Tax Department & Mr. G.N. Sahewalla, Learned Senior Counsel For The Respondent Assisted By Learned Counsel Mr. M. Sahewalla. 2. This Is An Appeal U/S 260A Of Income Tax Act, 1961 (The I.T. Act For Short) Against The Order Dated 14.11.2018 Passed By The Income Tax Appellate Tribunal ‘E’ Court

143(1) of the Act for the A.Y. Page No.# 6/10 2011-12 which was unabated/concluded assessment, on the date of search deserves to be undisturbed in the absence of any incriminating materials found in the course of search and accordingly deleted the disallowance u/s 40(a)(ia). 12. It was held by the ITAT that the provisions of Section