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2021 (7) TMI 675 - AT - Income TaxAssessment u/s 153A - incriminating material found in search or not? - HELD THAT:- There is no incriminating material qua each of the assessment year roped in u/s 153 A, then, no addition can be made while framing the assessment u/s 153 A. As admittedly no incriminating material relating to these assessment years or as a matter of fact for any of the assessment years were found during the course of search - Appeals of the assessee are allowed.
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