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2016 (1) TMI 988 - ITAT DELHIValidity of the jurisdiction u/s 153C - Held that:- In the present case no incriminating material was unearthed during the course of search or requisition of document or undisclosed income or property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment. We, therefore, by keeping in view the ratio laid down by the Hon’ble Jurisdictional High Court in the aforesaid referred to case of CIT Vs Kabul Chawla ( 2015 (9) TMI 80 - DELHI HIGH COURT ) decide the case in favour of the assessee and against the revenue and hold that since no incriminating material was unearthed during the course of search, no addition could have been made to the income already assessed. Accordingly, the impugned order is set aside and the addition made by the AO is deleted. The facts related to the other years are similar as were involved in the assessment year 2004-05, the only difference is in the amount of addition made by the AO. - Decided in favour of assessee.
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