Sec. 132 & 153A of the Income-tax Act, 1961 - Search and seizure - Common issue which arises for consideration in batch of Appeals under section 260A of the Act, 1961 is as to "whether in absence of any incriminating documents seized during the course of search, the AO is justified in making the addition in non-abated assessment orders under section 153A read with section 143 (3) of the Act of 1961". High Court while dismissing the appeal of the revenue held that “since 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”. Revenue filed SLP against the order of High Court. Leave granted and Tagged with Civil Appeal No. 10266/2017. - PR. CIT V/s GAHOI FOODS (P.) LTD. - [2020] 272 TAXMAN 521 (SC).