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2022 (5) TMI 1532 - AT - Income TaxAssessment u/s 153A - addition/disallowance made qua unabated assessment - incriminating material as found consequent to search conducted u/s 132 or not? - HELD THAT:- Respectfully following decision on the identical facts in the case of “Smt. Sanjana Mittal [2019 (3) TMI 1757 - ITAT AMRITSAR], and “Krishna Kumar Mittal [2021 (12) TMI 1434 - ITAT AMRITSAR] we hold that in the absence of incriminating material, no addition can be made qua unabated assessment for the year under consideration in the case of both the appellant assesses - Decided in favour of assessee.
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