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2017 (5) TMI 486 - HC - Income TaxValidity of proceedings under Section 153C - Held that:- The documents and material seized are only the balance sheet, audit reports etc., which did not reflect any income that was not already disclosed when the assessments were finalised initially under Section 143(3) of the Act. This by itself is sufficient to delete the additions sustained by the CIT (A). Consequently, the ITAT was not in error in ordering such deletion. - Decided in favour of assessee.
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