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2019 (11) TMI 338 - AT - Income TaxAssessment u/s 153C - Additions u/s 69C - pertaining to construction of house belonging to HUF - HELD THAT:- It is an admitted fact that search was conducted in the case of assessee and no incriminating material was found against the assessee. However, some documents were found in search in the case of Sri L.K. Yadav. A.O. on the basis of those papers recovered from third party inferred that assessee has made payments by cheque and cash for construction of house. Copy of the seized paper is available on record which contains that “claimed but not paid”. There is no other facts stated in the seized document, therefore, it is clear that no incriminating material was found and seized during the course of search from the possession of assessee despite search was conducted in the case of assessee also The Judgment in the case of Meeta Gutgutia [2017 (5) TMI 1224 - DELHI HIGH COURT] have been confirmed by the Hon’ble Supreme Court by dismissing the SLP of the Department [2018 (7) TMI 569 - SC ORDER]. In view of the above facts, we are fo the view that the issue is covered by the Judgments of Hon’ble Delhi High Court (supra). Therefore, no additions could be made against the assessee. In this view of the matter, we set aside the Orders of the authorities below and delete both the additions in both the assessment years. Appeals of Assessee are allowed.
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