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2019 (4) TMI 954 - HC - Income TaxAssessments u/s 153A - basis of the Special Auditor’s Report u/s 142(2A) - AO has not relied on incriminating documents seized/impounded during the search proceedings - HELD THAT:- It is settled legal position that in case of unabated assessment u/s 153A(1)(b), unless such assessment is based upon incriminating documents seized/impounded during the course of search, no addition can be made, no infirmity can be found in the impugned order passed by the Tribunal in upholding the order passed by the Commissioner (Appeals) - No substantial question of law
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