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2018 (7) TMI 2042 - AT - Income TaxAssessment u/s 153A - initiation of search u/s 132 or making of requisition u/s 132A - proof of incriminating material evidencing any investment over and above disclosed in the financial statements - HELD THAT:- Assessment has been completed u/s 153A without any reference to the incriminating material evidencing any investment over and above disclosed in the financial statements and in light of the binding precedents the addition made by the AO is not sustainable, the same is deleted. - Decided in favour of assessee.
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