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2020 (3) TMI 386 - AT - Income TaxAssessment u/s 153A - Addition on account of cash deposit - as submitted that since no incriminating material was found during the course of search and addition is made on the basis of record produced by the assessee, therefore, the issue is covered by Judgment of the Hon’ble Delhi High Court in the case of CIT vs., Kabul Chawl [2015 (9) TMI 80 - DELHI HIGH COURT] - HELD THAT:- We set aside the Orders of the authorities below and restore the matter in issue to the file of A.O. with a direction to pass assessment orders afresh in the light of original returns of income filed by the assessee, after duly verifying of the same from the records. The A.O. shall give reasonable, sufficient opportunity of being heard to the assessee. Appeals of the Assessee are allowed for statistical purposes.
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