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2016 (9) TMI 1333 - AT - Income TaxValidity of assessment proceedings initiated u/s 153A - incriminating materials found - Held that:- As per the ratio laid down by Hon'ble Delhi High Court in case of Kabul Chawla (2015 (9) TMI 80 - DELHI HIGH COURT ), only pending assessment can abate and completed assessment remain unaffected unless Assessing Officer has any seized material that can justify the addition. In this case, return of income for the year under consideration was filed on 06.11.2007 has attained finality on passing the assessment order u/s 143(3) on 30.12.2008. As it is observed from the records placed before us that there has been no reference to any incriminating document in respect of the addition made by the Assessing Officer. The Assessing Officer has completed the assessment and made addition without there being any seized material / documents. The case of the assessee is squarely covered by the decision of CIT Vs Kabul Chawla (supra). For the reasons set out above, we uphold that legal issue raised by the assessee in the cross objection and hold the impugned assessment as null and void. - Decided in favour of assessee.
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