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2021 (9) TMI 65 - AT - Income TaxAssessment u/s 153A - scope of 153A proceedings - Whether addition made by the AO is not based on seized material / documents found during the course of search? - HELD THAT:- It is an admitted fact that the time for completion of original assessments has ended and the assessment proceedings attained finality at the time of search for these years. It is also undisputed that additions made by the AO is not based on incriminating material found during the course of search, albeit it is based on the assessment record only. Additions made are beyond the scope of 153A proceedings. This proposition of law has been well settled and reiterated in the case of CIT vs. Kabul Chawla [2015 (9) TMI 80 - DELHI HIGH COURT] and Pr. CIT vs. Meeta Gutgutia [2017 (5) TMI 1224 - DELHI HIGH COURT] Thus there is no incriminating material qua each of the assessment year roped in under section 153A, then, no addition can be made while framing the assessment under section 153A. - Decided in favour of assessee.
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