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2017 (2) TMI 346 - HC - Income TaxAssessments made by TPO/AO set aside after the search and seizure proceedings, culminating in a proceeding under Section 153A - Held that:- This Court has considered the record. It is quite evident that the scrutiny assessments concluded earlier were based upon queries. The assessee had disclosed all the materials which came to be reviewed subsequently in Section 153A proceedings. Thus, having regard to the the decision in Kabul Chawla [2015 (9) TMI 80 - DELHI HIGH COURT] in the absence of seizure of any incriminating material, the ITAT, in this Court’s opinion, did not fall into error in quashing the proceedings
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