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2017 (2) TMI 862 - HC - Income TaxValidity of assessment orders passed under section 153(A) - Held that:- We have perused and considered the assessment orders passed under section 153(A) of the Act as well as the order passed by the learned CIT(A) as well as the impugned judgement and order passed by the learned tribunal. The learned tribunal has deleted the additions made under section 153(A) of the Act, made on the basis of incriminating material found during the search, on the ground that under section 153(A) of the Act in respect of undisclosed income and undisclosed assets detected during the search could be brought to tax. See Commissioner of Income Tax (Central) -III Versus Kabul Chawla [2015 (9) TMI 80 - DELHI HIGH COURT] wherein held since no incriminating material was unearthed during the search, no additions could have been made to the income already assessed. - Decided in favour of the Assessee
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