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2018 (11) TMI 1115 - AT - Income TaxAssessment u/s 153A - proof of incriminating material found during the search - Held that:- As decided in many case laws without any incriminating material found during the course of search, no additional income can be brought to tax in the assessment u/s 153A of the Act even where earlier assessments were concluded u/s 143(3) of the Act. Respectfully, following all we hold that the assessments u/s 153A for all the A.Ys are not sustainable and they are accordingly set aside. - Decided in favour of assessee.
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