Income Tax - The assessment completed cannot be held as bad in law on the issue that there was no material found during the course of search as the assessment has been completed u/s 153A, which is a new provision in the law by which it has been provided that the assessment for six years has to be completed independently - Tri

Income Tax - The assessment completed cannot be held as bad in law on the issue that there was no material found during the course of search as the assessment has been completed u/s 153A, which is a new provision in the law by which it has been provided that the assessment for six years has to be completed independently - Tri....................