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2022 (10) TMI 1162 - AT - Income TaxAssessment u/s 153A - incriminating documents during the search or not? - HELD THAT:- Both the factual additions related to deposit of cash in bank and the investment in the property and not the incriminating material of the assessee. Considering the factual aspects and the catena of judgments, in our opinion the addition u/s 153A is out of jurisdiction. The entire addition is liable to be quashed. Appeals of the assessees are allowed.
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