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
2) of section 153A would be redundant and/or rewriting the said provisions, which is not permissible under the law. [Para 12] ■ For the reasons stated hereinabove, no addition can be made in respect of the completed assessments in absence of any incriminating material. [Para 13] ■ In view of the above and for the reasons stated above, it is concluded