AGRIM INFRAPROJECT PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI
In the result, this appeal of the assessee i
ITA 219/GTY/2019[2012-13]Status: HeardITAT Guwahati05 Apr 2023AY 2012-13
Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad
Section 153ASection 250Section 68
u/s 153A additions need not be restricted or limited to incriminating material found during the course of search?"
35. Hon'ble Court concurred with the decision of Hon'ble Delhi
High Court. We deem it appropriate to take note of relevant part of the decision, which reads as under:
"16. Section 153A bears the heading "Assessment in case of search