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2017 (11) TMI 73 - AT - Income TaxAssessment covered u/s 153A - no incriminating material qua each of the assessment year roped in under section 153A, then no addition can be made while framing the assessment under section 153A - Held that:- As admittedly no incriminating material relating to this assessment year was found during the course of search and accordingly, the originally assessed income, i.e., income disclosed by the assessee in the original return of income and reiterated in the return filed in response to notice u/s 153A deserves to be accepted and the same has to be reckoned as assessment of the income in terms of section 153A and no further addition can be made by the Assessing Officer over and above the returned income. Accordingly, the additions made by the AO are deleted on the ground that they are beyond the scope of assessments u/s 153A. Appeal of the assessee is allowed.
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