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2017 (11) TMI 1719 - ITAT CHANDIGARHAssessment u/s 153A - Unexplained credits u/s 68 - Held that:- A notice was sent through registered post but the same has been returned with the remarks ‘assessee left”. No other address/correct address of the assessee has been filed by the Department . However, when the ground of appeal and the impugned order was perused, it was found that the CIT(A) has deleted the impugned addition made by the Assessing officer observing that no incriminating material was found during the search action carried out in the case of the assessee. That the income tax returns and the assessment proceedings there upon also stood concluded on the date of search action carried on 4.10.2012 and no assessment / re-assessment was pending on the said date. Hon'ble Delhi High Court in the case of ‘CIT Vs. Kabul Chawla’[2015 (9) TMI 80 - DELHI HIGH COURT] wherein have been unanimous to hold that in the absence of any incriminating material found during the search act ion, when there was no pending assessment which can be said to have abated on the date of search, the additions cannot be made. - Decided in favour of assessee.
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