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2017 (9) TMI 967 - AT - Income TaxAssessment u/s 153A - proof of undisclosed income discovered from seized/incriminating material - Held that:- In the instant case the learned CIT-(A) has given the finding that as on the date of search no assessment was pending in both the assessment years involved. The learned CIT-(A) has also given the finding that no incriminating material was found or seized in relation to the assessment years involved and the Assessing Officer has not relied on the incriminating or seized material for making additions in the both the assessment years involved. See PCIT Vs. Metta Gutgutia [2017 (5) TMI 1224 - DELHI HIGH COURT] and CIT versus Kabul Chawla [2015 (9) TMI 80 - DELHI HIGH COURT ] - Decided in favour of assessee.
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