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2015 (4) TMI 177 - AT - Income TaxValidity of assessment framed u/s 153A - Held that:- Decide the issue of validity of initiation of proceedings u/s 153A of the Act and the assessment framed there under in furtherance to the said notice in favour of the assessee. In result we hold that the notice issued u/s 153A in absence of incriminating material was invalid and accordingly the assessment framed in furtherance thereto is held null and void and is quashed. - Decided in favour of assessee.
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