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2017 (9) TMI 638 - AT - Income TaxLegality of the order passed under section 153A - No incriminating document found in search - Held that:- The assessment made under section 153A read with section 143(3) of the Act without having any incriminating document, is untenable and bad in law. No concluded assessment can be disturbed without any material found during the course of search . See CIT vs. Kabul Chawla [2015 (9) TMI 80 - DELHI HIGH COURT]. - Decided in favour of assessee.
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