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2021 (12) TMI 1386 - HC - Income TaxAssessment u/s 153A - Addition u/s 68 - HELD THAT:- On perusal of the seized material, it is seen that the material referred to in the Satisfaction note does not pertains to AY 2003-04 in most cases. It is further seen from the records that no seized material or statement has been relied upon by the AO while making the addition and that the addition was made when conditions of section 68 of the Act were not fulfilled during the post search proceedings and during the proceedings before the AO. Appeal is squarely covered by the judgment of this Court in Kabul Chawla [2015 (9) TMI 80 - DELHI HIGH COURT] Accordingly, we find no merit in the present appeal. The same is dismissed.
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