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2016 (9) TMI 747 - AT - Income TaxAssessment order u/s 153A - Held that:- AO has completed the assessment and made the addition in dispute without any incriminating material found during the search and seizure operation and the addition in this case was purely based on the material already available on record. Hence, the addition in the case is deleted . See CIT Central-III vs Kabul Chawla (2015 (9) TMI 80 - DELHI HIGH COURT), we allow the CO of the assessee and quash the assessment order passed u/s 143(3)/153A. - Decided in favour of assessee.
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