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2018 (3) TMI 957 - AT - Income TaxAddition u/s 153A - proof of incriminating material found in search - Held that:- DR was fair enough to accept that no incriminating material, whatsoever, was found during the course of the search. The addition/s have been made on the basis of the subsequent information received by the AO. Such information, had it been related to the incriminating material found during the course of the search, the AO could well have been within its jurisdiction to take into consideration such information and make additions relating to the search material found during the search. In absence of any incriminating material being found during the course of the search AO will be without jurisdiction in making such additions. It is the incriminating material found during search which gives jurisdiction to the AO to make additions in the assessment proceedings under Section 153A of the Act in respect of assessments which have not abated. In the absence of incriminating material in such cases, as held in the case of Kabul Chawla in Para 37 (v) [2015 (9) TMI 80 - DELHI HIGH COURT ] the completed assessment is not to be disturbed. - Decided in favour of assessee
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