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2016 (1) TMI 1093 - AT - Income TaxAssessment u/s 153A - Addition on account of low house hold withdrawals - Held that:- As order passed u/s. 153A r.w.s. 143(3) were not made, based on any incriminating material found or seized during the course of search of thereafter. The additions are purely based on the material already available on record. Hence, all the additions in both the cases are deleted and the ground raised by the assessee in both the appeals are allowed - Decided in favour of assessee
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