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2016 (6) TMI 1344 - AT - Income TaxAssessment u/s 153A - seized material to reassess the total income on the basis of search operation - Held that:- As no incriminating material unearthed during the search to proceed u/s 153A, addition made in both the cases u/s 153A read with section 143(3) is not sustainable in the eyes of law, hence deleted. See CIT vs. Kabul Chawla [2015 (9) TMI 80 - DELHI HIGH COURT]. Consequently, both the appeals filed by the assessee are hereby allowed.
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