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2017 (2) TMI 1195 - HC - Income TaxAssessment u/s 153A - Held that:- In the present case, the AO virtually reappreciated the materials and documents that were part of the record filed by the assessee. A plain reading of the assessment order would show that no attempt was made by the AO to connect the fresh material and how it pointed out to any concealed income or led to any concealed income. The entire reliance upon the existing documents that were disclosed only reinforced that Kabul Chawla (2015 (9) TMI 80 - DELHI HIGH COURT ) and its reasoning was appropriately applied. For these reasons, the Court is of the opinion that the ITAT’s reasons are sound on the question of applicability of Kabul Chawla (supra) and the additions made in these circumstances could not have been sustained. - Decided in favour of assessee
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