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2019 (7) TMI 1537 - AT - Income TaxAssessment u/s 153A - HELD THAT:- As admittedly no incriminating material relating to these assessment years or as a matter of fact for any of the assessment years were found during the course of search and accordingly, we set aside the orders of both the authorities below and held that when no incriminating material has been found during the course of search then, no addition can be made while framing the assessment under section 153A of the Act. Thus, the grounds raised by the assessee for the are allowed.
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