Section 132 & 153A of the Income-tax Act, 1961—Search and seizure— In absence of any incriminating material, the completed assessment can be reiterated and the abated assessment or reassessment can be made

Facts: "Whether in absence of any incriminating documents seized during the course of search, the Assessing Officer is justified in making the addition in non-abated assessment orders under section 153A read with section 143 (3)".

Held, that in absence of any incriminating material, the completed assessment can be reiterated and the abated assessment or reassessment can be made. The word 'assess' in section 153A is relatable to abated proceedings (i.e. those pending on the date of search) and the word 'reassess' to completed assessment proceedings. In the given facts of present case as no incriminating documents during course of search are found, the order in appeal cannot be said to have suffered the illegality as would give rise to the proposed substantial question of law. - PR. CIT V/s GAHOI FOODS (P.) LTD. - [2019] 15 ITCD Online 70 (MP)