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2016 (3) TMI 1125 - ITAT DELHIAssessment u/s 153A - Addition of interest - Held that:- We have already discussed the scope of assessment u/s 153A in the case of Kabul Chawla [2015 (9) TMI 80 - DELHI HIGH COURT]and RRJ Securities Pvt.Ltd. (2015 (11) TMI 19 - DELHI HIGH COURT) have arrived at the conclusion that completed assessment can be interfered with by the Assessing Officer while making the assessment u/s 153A only on the basis of some incriminating material unearthed during the course of search or requisition of document. Admittedly, no incriminating material relating to interest expenditure was unearthed during the course of search or requisition of documents and, therefore, in our opinion, the disallowance of interest was out of the purview of the assessment u/s 153A. In the absence of incriminating material, the Assessing Officer should reiterate the completed assessment
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