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2018 (1) TMI 1036 - AT - Income TaxAssessment under section 153A - Disallowance u/s 40A(3) - Held that:- It is observed that in the assessment under section 153A for the year under consideration Ld.AO should have started the assessment from the last assessed income, instead of starting with the returned income. It is observed that assessing officer in the proceedings under section 153A of the Act again made same disallowance, made by his predecessor in original assessment proceedings, which has been deleted by this Tribunal [2016 (5) TMI 457 - ITAT DELHI] Thus respectfully following the same we delete the addition made by Ld. AO under section 40A (3) of the Act. - Decided in favour of assessee
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