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2020 (7) TMI 45 - AT - Income TaxAssessment u/s 153A - Addition u/s 69C - HELD THAT:- The facts on record show that assessment was framed u/s 143(3) of the Act vide order dated 25.03.2015 and search was conducted on 08.07.2015. In our considered opinion, completed assessment can only be reopened in a search case when there is some incriminating material found during the course of search. Otherwise the ratio laid down in the case of Kabul Chawla [2015 (9) TMI 80 - DELHI HIGH COURT] and Meeta Gutgutia [2017 (5) TMI 1224 - DELHI HIGH COURT] squarely apply on the facts of the case in hand wherein the Hon'ble High Court has held that completed assessment can be interfered with by the Assessing Officer while making assessment u/s 153A of the Act only on the basis of some incriminating material unearthed during the course of search. - Decided against revenue.
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