Abhisar Buildwell - Search assessment

Assessment under Section 153A following a search where the original assessment for the year was already unabated/completed.

Can AO make additions without incriminating material found during search?

For unabated assessments, additions in Section 153A proceedings must be based on incriminating material found during search.

Section 153A is not a roving inquiry; it must rest on search-found material for unabated years.