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2013 (1) TMI 803 - AT - Income TaxLegal validity of additions made under section 153A - Held that:- Additions in the assessments made under section 153A could be made only on the basis of incriminating material found during the search, except in cases where assessment has abated - here no proceedings are abated thus no addition could be made unless some incriminating material was found - addition made on the facts of case are legally invalid - Decided in favor of assessee
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