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2017 (9) TMI 39 - AT - Income TaxValidity of proceedings u/s 153C r.w.s. 153A - additions to income and disallowances of expenditure - no incriminating material found during the course of search - Held that:- Though assumption of jurisdiction in framing assessment order u/s 153C of the Act by the ld Assessing Officer is correct, however, as all the additions made in these assessment years(i.e. 2004-05 to 2010-11) are not based on any incriminating material unearthed during the course of search the addition/ disallowances deserve to be cancelled. In view of this, additional ground raised by the assessee succeeds and reversing the order of the ld CIT(A), we direct the ld Assessing Officer to delete all the additions disputed before us for AY 2004-05 to AY 2008-09 - Decided in favour of assessee. Low household expenditure - Held that:- Since , assessee is living in his parental house and his wife is also working but however, no details about the expenses of the household was provided. Therefore, the ld CIT(A) confirmed the addition. - Decided against assessee. For AY 2010-11 - disallowance deduction u/s 80G on account of not submitting the donation receipt - Held that:- The assessee has not submitted the same therefore, we do not interfere in the disallowance. Therefore ground of the appeal of the assessee is dismissed. Difference in TDS certificate of commission earned - Held that:- When deductor itself has given a certificate that he has wrongly shown TDS in the name of the assessee but it belongs to a third party, the lower authorities has wrongly confirmed the disallowance. In view of this we reverse the finding of the ld CIT(A) and direct the Assessing Officer to delete the addition on account difference in income offered by the assessee and receipt shown in the TDS certificate - Decided in favour of assessee.
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