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2019 (10) TMI 651 - ITAT CHANDIGARHAssessment u/s 153A - validity of the assessment framed in the absence of any incriminating material found - HELD THAT:- We have gone through the order of the CIT(A) and have noted that the assessee had raised an additional ground before him vis-à-vis the validity of the Assessment framed in the absence of any incriminating material found during the course of search. We have also noted that the assessee had made submissions in this regard also and have referred to various judicial decisions also. CIT(A) on this ground raised we find that the CIT(A) had not dealt with the issue at hand. There is no finding whether there was any incriminating material found or not during the course of search relating to the issue on which addition was made. There is no discussion in his order as to how the order was validly passed on the contention raised by the CIT(A). CIT(A), we find, has only reiterated his findings on the merits of the case. In view of the same, we consider it fit to restore the issue back to the CIT(A) to adjudicate the same afresh after going through the facts of the case giving specific findings on the issue. CIT(A) is directed to pass a speaking order.
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