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2012 (3) TMI 503 - HC - Income TaxProceedings under Section 153C - Held that:- No money, bullion, jewellery or other valuable article or books of account belonging to the assessee having been found, the Tribunal was quite justified in holding that proceeding under Section 153C was uncalled for. Assessing Officer was not justified in making assessment under Section 153(3A) read with Section 153 of the Act. We find no reason to interfere with the order passed by the Tribunal.
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