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2018 (8) TMI 1764 - AT - Income TaxAssessment framed u/s 153A - Held that:- No incriminating material was found at the time of search and drawing support from the judgment of the Hon'ble Delhi High Court in the case of Kabul Chawla [2015 (9) TMI 80 - DELHI HIGH COURT] we have no hesitation to quash the assessment order framed u/s 153A of the Act.
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