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2017 (7) TMI 1315 - AT - Income TaxAssessment u/s 153A - whether there was no incriminating material and assessments for the assessment years under consideration were not abated? - HELD THAT:- CIT (Appeals) has held that in absence of incriminating material found during the course of search and in absence of abetment of assessment on the date of search, the additions made under section 153A of the Act is not sustainable. In absence of rebuttal of these findings of the CIT (Appeals), the addition made by the Assessing Officer cannot be sustained. The audit report directed during the course of assessment proceedings in the case of Dharampal Satyapal Ltd., in our view, cannot be treated as incriminating material found during the course of search to justify the addition made in the assessment under section 153A. It is also not the case of the Revenue that on the date of search assessments in the case of assessee were abetted. We thus, respectfully following the ratio laid down in the above cited decision of the Hon’ble jurisdictional High Court of Delhi in the case of CIT Vs. Kabul Chawla [2015 (9) TMI 80 - DELHI HIGH COURT] hold that the ld. CIT (Appeals) was justified in deleting the addition made by the Assessing Officer in the assessment framed under section 153A - Decided in favour of assessee
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