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2019 (3) TMI 698 - AT - Income TaxAssessment u/s 153A - unabated assessment - necessity of any incriminating materials - HELD THAT:- There was a search u/s. 132 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) which was conducted on 18.02.2013 at the residence, offices, factories and other business concerns of the M/s. Rashmi Group and the assessment for this year was not pending before the AO on the date of search. Since it was not an unabated assessment, the AO could not have made any addition without the aid of any incriminating material and the CIT(A) has given relief to the assessee taking note of the decision of the Hon’ble Delhi High Court in CIT Vs. Kabul Chawla [2015 (9) TMI 80 - DELHI HIGH COURT]. We note that undisputedly this assessment year was not pending before the AO on the date of search and so it is an unabated assessment. So as per the settled law, in sec. 153A assessment, for assessment of unabated assessment as in the present case, no addition/disallowance can be made without the aid of incriminating materials unearthed during search qua this assessment year - Decided in favour of assessee
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