D.C.I.T., CIRCLE- 1, DIBRUGARH vs. HANS RAJ BAMALWA, DIBRUGARH
In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed
ITA 55/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13
Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar
2) for scrutinising their returns. Therefore, in their case, the assessments would be construed as completed it.
Those completed assessments could be tinkered with for assessing the income under section 153A only, if during the course of search, some incriminating material was discovered and seized. In other words, the addition in an assessment under section 153A could be made with
