In the result, the appeal filed by the assessee is partly allowed
Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)
reassess taking into consideration the other material in respect ofcompleted assessments/unabated assessments. Meaning thereby, in respect ofcompleted/unabated 8 Tarun Murdia , Udaipur assessments, no addition can be made by the AO in absence ofany incriminating material found during the course of search under Section 132 orrequisition under Section 132A of the Act, 1961. 3. The following facts is also supporting