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2020 (1) TMI 1627 - AT - Income TaxAssessment u/s 153A - Addition made qua unabated assessment - Whether where no assessment proceeding for the year under consideration is pending, in that eventuality, in the absence of any incriminating material found during the course of search and seizure proceedings, whether the addition can be made qua unabated assessment for the said year? - HELD THAT:- From the orders passed by the authorities below there is nothing to suggest as to what incriminating material has been found on dated 11.02.2016 during the search u/s 132(1) of the Act from the assessee's possession or premises, on the basis of which the additions have been made. As the issue involved in the instant case is squarely covered by the decisions of Kabul Chawla [2015 (9) TMI 80 - DELHI HIGH COURT] and CIT vs. Meeta Gutgutia [2017 (5) TMI 1224 - DELHI HIGH COURT] and case of Smt. Sanjana Mittal[2019 (3) TMI 1757 - ITAT AMRITSAR] wherein also the dictum laid down in Kabul Chawla case supra) has been followed, hence we are inclined to delete the addition made by the AO and sustained by the Ld. CIT(A). Decided in favour of assessee.
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