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2022 (11) TMI 1356 - AT - Income TaxAssessment u/s 153A - completed assessment/unabated assessment in absence of any incriminating material - contention raised by assessee that addition made in Assessment Order is not based upon incriminating material found during the course of search - HELD THAT:- AO has not made additions in the impugned assessment year based upon any incriminating material found during the course of search. Even before us the Ld. DR has not pointed out to any specific incriminating document unearthed during the course of search which formed the basis of additions made in the assessments for the years before us. Therefore, in view of well settled proposition of law that completed / unabated assessment can be interfered by the AO while making assessment u/s. 153A / 153C of the Act only on the basis of some incriminating material unearthed during the course of search documents or undisclosed income or property discovered in the course of search which were not produced or not already disclosed or made in the course of original assessment, we are of the considered view that in the instant facts, the Ld. CIT(A) has not erred in facts and in law in deleting the additions Decided in favour of assessee.
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