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2017 (6) TMI 592 - AT - Income TaxInitiating action u/s 153A - Held that:- As the documents on the basis of which proceedings u/s 153C of the Act had been initiated in the case of the assessee did not belong to the assessee. Accordingly, we set aside the order of the Ld. CIT (A) and direct the Assessing Officer to delete the impugned additions. - Decided in favour of assessee.
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