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2019 (6) TMI 294 - ITAT DELHIApplication under Rule 27 of the ITAT Rules, 1963 - additional grounds - HELD THAT:- As regards Rule 27 application filed by the assessee, Rule 27 clearly set out that the respondent ‘may support the order appealed against on any of the grounds decided against him’. The order appealed against can be challenged by the assessee only qua the aspects of the issue decided against him in deciding such overall issue against the assessee, which was contested in the appeal. Thus, Application filed under Rule 27 is admitted. Assessment u/s 153A - addition u/s 68 - HELD THAT:- Assessing Officer has passed the order without giving any nexus or relevance with the so called incriminating material. On the contrary there is no incriminating material available at all. The case laws submitted by the Ld. DR will also not hold ground in department’s case as the very basis of the Assessment Order that of incriminating material and the nexus/ relevance is absent in the Assessment Order. - Decided in favour of assessee.
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