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2021 (5) TMI 95 - AT - Income TaxAssessment u/s 153A - Addition u/s 68 of the Act on account of unexplained share capital and premium - HELD THAT:- As none of the years under consideration are abated assessment year and all are unabated assessment years, therefore, the ratio laid down by the Hon’ble High Court of Delhi 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. Accordingly, we allow the application filed under Rule 27 and hold that all the assessment orders are bad in law. Appeals of the Revenue are dismissed.
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