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Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)
260A of the income Tax Act, 1961 (for short, 'the Act'). 2.The search under Section 132 of the Act was conducted in the assessee's premises on 10.2.2010. This resulted in notices under Section 153A whichculminated in search assessment ordersfor block period between assessment A.Y. 2OO4-05 to 2O1O-11. The additions made were on identical grounds