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2019 (11) TMI 583 - AT - Income TaxAssessment u/s.153A - additions without any incriminating materials found during the course of search. - HELD THAT:- Once the proceeding u/s 153A is initiated which are special proceedings, the legislature provides different treatments for abated and unabated assessments. However, in respect of unabated assessments the legislature has conferred powers on the AO to just follow the assessments already concluded unless incriminating materials are found in the course of search. It is also pertinent to note that the tax can be levied as per the provision of the Act. Thus, the tax cannot be charged from the assessee merely on the ground that he agreed for certain addition during the assessment proceedings. We hold that the addition made for the Assessment years i.e. 2006-07, 2007-08, 2008-09 & 2008-09, which were unabated/concluded assessments as on date of search cannot be made in the search assessments in the absence of any incriminating material found in the course of search and accordingly all those additions are directed to be deleted. Since the legal issues are addressed, we refrain to give our findings on merits of additions under the provisions of the Act. Accordingly, the grounds raised by the assessee for Assessment Years 2006-07, 2007-08, 2008-09 and 2009-10 are allowed.
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