Recently, Hon’ble Supreme Court of India (‘the Hon’ble SC’) has pronounced the ruling in the case of Principal Commissioner of Income-tax Central-3 Vs. Abhisar Buildwell P. Ltd (Civil Appeal No. 6580 of 2021), wherein it has been held that no additions can be made under section 153A of the Income-tax Act, 1961 (‘ITA’) for completed/unabated assessments in the absence of any incriminating material found during search, and reaffirming the principles laid