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2019 (3) TMI 1977 - HC - Income TaxValidity of assessment u/s 153A - whether ITAT is correct in law in holding that the scope of section 153A is limited to assessing only search related income, thereby denying Revenue the opportunity of taxing other escaped income that comes to the notice of the AO? - HELD THAT:- The issues are squarely covered by Judgment of this Court in the case of Commissioner of IncomeTax v. Deepak Kumar Agarwal [2017 (9) TMI 850 - BOMBAY HIGH COURT] in which it is held that assessment under section 153A of the Income Tax Act, 1961 can be made only on the basis of incriminating material found during a search. No question of law arises
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