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2018 (2) TMI 2069 - HC - Income TaxAssessment u/s 153A - Whether any incriminating material seized or discovered during the search? - HELD THAT:- In these appeals by the Revenue, the Income Tax Appellate Tribunal directed that the amounts brought to tax by the Revenue Authorities, in search assessments completed under Section 153A of the Income Tax Act, 1961, could not be sustained because the additions were not based upon any incriminating material seized or discovered during the search. In so concluding, the ITAT followed the ruling of this Court in the case of Commissioner of Income Tax vs. Kabul Chawla,2015 (9) TMI 80 - DELHI HIGH COURT]. Hence, no question of law arises. Appeal dismissed.
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