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2013 (4) TMI 990 - ITAT KOLKATAExtract: ....... and that is not the purpose of provisions of section 153A i.e. the procedure for search assessment. In such circumstances, we direct the AO to reduce this income from computation made u/s. 153A of the Act and amend the assessment order accordingly. 7. In the result, appeal of assessee is allowed. 8. Order pronounced in the open court on 19.04.2013
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