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2015 (2) TMI 1109 - ITAT CHENNAIValidity of assessment u/s 153A - addition to income - Held that:- As all the appeals relate to the assessment years, which were not abated by the provisions of Section 153A of the Act. It has been held by the Mumbai Special Bench in the case of All Cargo Global Logistics Ltd. v. DCIT (2012 (7) TMI 222 - ITAT MUMBAI(SB)) that the additions can be made in the case of completed assessments (assessment years which were not abated) only on the basis of incriminating material found during the course of search. Admittedly, in these cases, the Department did not unearth any incriminating material warranting addition. Under these circumstances, we hold that all the additions made by the Assessing Officer were not in accordance with law. - Decided in favour of assessee
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