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2018 (2) TMI 1779 - AT - Income TaxAssessment u/s 153A - proof of incriminating material - Held that:- No such incriminating material or evidence found/seized during search to conclude the generation of' undisclosed income of the appellant, the decision of Hon'ble Delhi High Court relied upon by the appellant in the case of Kabul Chawla vs. CIT [2015 (9) TMI 80 - DELHI HIGH COURT] is applicable in this case. Accordingly, respectfully following the decision of the jurisdictional high court where it has been held that in an unabated assessment under section 153A of the Act, the addition can be made only on the basis of incriminating material found and seized during the course of search, whereas the addition made in the present case is without having any incriminating material/seized document is not sustainable. - Decided in favour of assessee.
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