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2022 (6) TMI 1309 - AT - Income TaxAssessment u/s 153A - incriminating material found during search - addition by the Ld. CIT(A) by holding that in the absence of any incriminating material, the completed assessment could not be interfered with - HELD THAT:- We find that the Hon’ble Delhi High Court and the Delhi Benches of the Tribunal by following the decision of Hon’ble Delhi High Court in the case of CIT vs., Kabul Chawla (2015 (9) TMI 80 - DELHI HIGH COURT] has been consistently holding that in absence of any incriminating material, no addition could be made when the assessment orders have attained finality. Considering the totality of the facts and circumstances of the case and in absence of any contrary binding decision of jurisdictional High Court we find no reason to interfere with the order of Ld. CIT(A) and thus, we dismiss the ground raised by the Revenue.
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