In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes
Bench: Shri Manomohan Das & Shri Rakesh Mishra
7] ■ No addition can be made in respect of completed assessment in absence of any incriminating material. [Para 8] ■ While considering the issue involved, one has to consider the object and purpose of insertion of section 153A and when there shall be a block assessment under section 153A. [Para 9] ■ That prior to insertion of section 153A in the statute