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2018 (7) TMI 1170 - AT - Income TaxValidity of assessment u/s 153A - Held that:- Impugned assessment year involved 2008-09 for which the return was filed under section 139(1) on 29.09.2008 and the due date for issue of the notice under section 143(2) of the Act was up to 30.09.2009, no such notice was issued to the assessee. On 6.11.2009 search under section 132(1) was carried out at the residence of the assessee. Admittedly during the course of search some cash seizure was made. However, with respect to the disallowance made admittedly no incriminating documents were found Even in case of the assessment or on the issue of addition the interpretation which favours the assessee, in case of ambiguity shall be followed. In view of this, the balance of scale is tilted in favour of the assessee. As following various HC decisions we state that in the present case without any incriminating material, addition cannot be made. Admittedly there are no incriminating materials found with respect to the disallowance of expenditure made by the Assessing Officer. In view of this, ground No. 1 of the appeal of the assessee is allowed.
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