AMPLEX PROJECTS PRIVATE LIMITED,AGARTALA vs. DCIT/ACIT, CIRCLE SILCHAR, SILCHAR

In the result, appeal of the assessee is allowed in above terms

Bench: the Ld. CIT(A).

income declared in the returns and (iv) in case no incriminating material is unearthed daring the search, the Assessing Officer cannot assess or reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed unabated assessments, no addition