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2020 (2) TMI 163 - HC - Income TaxAssessment u/s 153A - assessee challenged the assessment order before the DCIT. CIT (A) held that that since no additions were made as a result of issuance of notice under Section 153C read with Section 153A, the re-assessment order passed by the Assessing Officer was infructuous and was consequently cancelled - HELD THAT:- Revenue does not dispute the fact that no additions were made in the re-assessment proceedings. However, submits that the finding returned by the CIT (A) which has been upheld by the Tribunal to the effect that the re-assessment proceedings should have been dropped, is contrary to the observation made by this Court in CIT Vs. Kabul Chawla, [2015 (9) TMI 80 - DELHI HIGH COURT] wherein it observed that in the absence of any incriminating material, the completed assessment can be reiterated and the abated assessment or reassessment can be made. In our view, the aforesaid submission of Mr. Bhatia is completely academic and need not be gone into since no additions were made even by the Assessing Officer in the re-assessment proceedings - Decided against revenue.
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