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2020 (2) TMI 1037 - AT - Income TaxAssessment u/s 153C - non abated assessments - HELD THAT:- Considering the latest judgment of Hon’ble High Court of Delhi in the case of Principal CIT & Ors V/s Meeta Gutgutia [2017 (5) TMI 1224 - DELHI HIGH COURT] come to the conclusion that since the assessment orders in question were concluded and non abated assessments no addition can be made in the assessment proceedings u/s 153C of the Act unless there is any incriminating material found during the course of search. We therefore reverse the orders of Ld. CIT(A) and quash the assessment proceedings u/s 153C r.w.s. 143(3) of the Act dated 28.3.2016 being without jurisdiction and bad in law. In the result legal ground raised by the assessee in Ground No.1 stands allowed.
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