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2015 (9) TMI 188 - AT - Income TaxAssessment under section 153A - additions or disallowances other than on the basis of incriminating material found during search operations challenged by assessee - Held that:- No addition can be made for any assessment year u/s 153A, the assessment for which is not pending on the date of search, unless any incriminating material is found in the course of search. See Sanjay Aggarwal vs. DCIT [2014 (7) TMI 254 - ITAT DELHI] - Decided in favour of assessee.
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