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2016 (1) TMI 1329 - AT - Income TaxValidity of the assessment order passed u/s 153A/143(3)- Held that:- As the assessments in both these cases 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 are deleted and the ground raised by the assessee are allowed. See Smt. Rashmi Wadhwa Versus DCIT, Central Circle-8, New Delhi [2016 (1) TMI 1093 - ITAT DELHI] - Decided in favour of assessee.
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