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2014 (1) TMI 1076 - ITAT DELHIWhether the assessment has been framed on the basis of material seized during the search operation - Held that:- Following ACIT Vs. PACL India Ltd [2013 (10) TMI 520 - ITAT DELHI] - Only where original assessment proceedings are pending on the date of the search or on the date when the reference has been received by the Assessing Officer of the other person from the Assessing Officer of the searched person, the issues outside the scope of search material can be raised as those original assessment proceedings stand merged/abated in the proceedings under Section 153A/153C of the Act - In the case where the assessments are not pending on the date of the search or on the date of receipt of the reference by the Assessing Officer of the other person, then no addition on the issues which pertained to the original assessment can be raised. In respect of all the assessment years under consideration, the assessments were not pending on the date, the search had taken place - No addition can be made while making the assessment for the assessment years under consideration by making the disallowances which is not based on seized material or any incriminating material found during the course of search - Decided in favour of assessee.
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