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2018 (2) TMI 2041 - HC - Income TaxAssessment u/s 153A - search u/s 132 - whether the ITAT fell into error in deleting the amount added as per 60A by the Assessing Officer pursuant to a search under Section 132 of the Income Tax Act, 1961? - HELD THAT:- In this case the search took place in the premises on 03.10.2013. A notice u/s 153A was issued to the assessee which re-affirmed its earlier returns. AO completed the Section 153A assessment by adding amounts u/s 60A to the tune for AY 2011-12. CIT (A) and the ITAT concurrently granted relief to the assessee in the appellate proceedings holding that no fresh incriminating material was seized warranting the additions during the search. Both the appellate authorities relied upon the judgment of this Court in CIT v. Kabul Chawla,[2015 (9) TMI 80 - DELHI HIGH COURT] In these circumstances, the Court is of the opinion that no question of law arises as the ratio in Kabul Chawla (supra) applied.
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