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2016 (8) TMI 725 - AT - Income TaxAddition on material or return of income filed by the assessee prior to the date of search - Held that:- As where assessments are not pending, there cannot be any abatement of the assessments and, hence, the Assessing Officer has no power to bring to tax any income on the basis of the material or return of income filed by the assessee prior to the date of search - Decided in favour of assessee.
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