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2013 (11) TMI 677 - AT - Income TaxAssessment u/s 153A after search - No assessment is pending u/s 143(2) - whether addition/disallowance can be made to the income of the appellant u/s 153A of the Act which is not based on any incriminating material found and seized during the search - Held that:- In keeping with the Special Bench decision in 'Alcargo'[2012 (7) TMI 222 - ITAT MUMBAI(SB)], as considered in 'Kusum Gupta' [2013 (11) TMI 665 - ITAT DELHI], particularly in the absence of any judgement to the contrary having been brought to our notice, following the said decisions, since undisputedly in the present case, no incriminating material was recovered during the search against the assessee, as is also evident from the assessment orders for the all the concerned six assessment years, copies whereof have been placed on record, no addition was called for in the assessment u/s 153A of the Act – Decided against the Revenue.
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