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2020 (1) TMI 1054 - ITAT DELHIAssessment u/s 153A - Bogus purchases - proof of incriminating material has been found during the course of search - HELD THAT:- Admittedly and from the bare perusal of the assessment order, it is seen that addition on account of bogus purchases is not based on any evidence or incriminating material found during the course of search and seizure action albeit same has been made on the basis of information already on record in the form of audited balance sheet and books of account. It is also an admitted position that at the time of search, i.e., on 30.10.2013, the assessment for the Assessment Year 2012-13 has attained finality and was not pending assessment. Therefore, in terms of second proviso to Section 153A it cannot be reckoned as abated assessment. Now it is a well settled principle under the jurisdiction of Hon’ble Delhi High Court that in the case of unabated assessment, addition over and above the earlier assessment can only be made if any incriminating material or document is found during the course of search. This principle has been upheld and reiterated in the case of Kabul Chawla [2015 (9) TMI 80 - DELHI HIGH COURT] and Meeta Gutgutia [2017 (5) TMI 1224 - DELHI HIGH COURT] . Accordingly, additions made by the Assessing Officer are held to be beyond the scope of Section 153A and same are deleted - Decided in favour of assessee
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