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2014 (1) TMI 651 - ITAT DELHIInterpretation of section 153C r.w. Section 153A of the Act – Held that:- CIT(A) after going through the submissions of assessee has held that the documents seized from the premises of another person were copies of acknowledgement of return and copies of final accounts of the assessee company - The DR has not brought anything contrary to the findings of CIT(A) and has not brought any fact which could substantiate that there were other incriminating documents upon which the Assessing Officer had relied to estimate the turnover of the company - if the seized documents contain only such documents which CIT(A) has narrated then these cannot be said to be incriminating unless some difference are pointed out by the Assessing Officer in the documents seized and those in the Department’s possession in the form of part of IT returns – Decided against Revenue.
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