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2017 (12) TMI 662 - AT - Income TaxScope of assessment u/s 153C - addition u/s 68 - Held that:- Additions made by the AO are beyond the scope of section 153C because no incriminating material or evidence had been found during the course of search so as to doubt the transactions. It was noted that in the entire assessment order, the AO has not referred to any seized material or other material for the year under consideration having being found during the course of search in the case of assessee, leave alone the question of any incriminating material for the year under appeal - Decided in favour of assessee.
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