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Bench: HONOURABLE THE CHIEF JUSTICE,HONOURABLE MRS. JUSTICE SUSMITA PHUKAN KHAUND
9 | P a g e Section 153A of the Income Tax Act and make addition to income of the assessee in respect of completed/unabated assessment. The core question involved in these appeals revolves around the aspect as to whether the material unearthed by the Assessing Officer during the course of search, i.e. the document GCL–HD–1, constituted incriminating