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2018 (6) TMI 684 - AT - Income TaxAssessment u/s 153A - absence of any incriminating materials - Held that:- There is no any reference to seized materials whatsoever based on which the additions/disallowances were made - thus assessments made are bad in law for the reason that AO made additions without there being any seized materials pursuant to action u/s. 132 - See Narpat Mehta v. ACIT [2016 (10) TMI 1198 - ITAT MUMBAI] - additions/disallowances made in the assessments for the Assessment Years 2005-06 to 2007-08 which were unabated has no legs to stand - hence assessment order passed u/s 153A is quashed - Decided in favor of assessee.
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