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2016 (8) TMI 312 - ITAT DELHI
Assessment order u/s 153A/143(3) - addition u/s 68 - Held that:- The instant appeal it is undisputed that the impugned additions were made by the Assessing Officer without there being any finding that the additions related to any seized material. There is no iota of any reference to any incriminating material in the assessment order u/s 153A/143(3) and therefore following the ratio laid down by the Hon'ble Delhi High Court in CIT Central-III vs Kabul Chawla (2015 (9) TMI 80 - DELHI HIGH COURT), we allow the CO of the assessee and quash the assessment order passed u/s 143(3)/153A. - Decided in favour of assessee.