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2021 (10) TMI 1217 - HC - Income TaxAssessment proceedings u/s 153A - whether no incriminating material recovered? - HELD THAT:- The exercise u/s 153A is not to be undertaken mechanically - it is not possible to accept the contention of the Department that there was an obligation to initiate the assessment proceedings u/s 153-A of the Act only because a search has been conducted, even though no incriminating materials whatsoever have been found during search. It does not matter that the original assessment was not completed under Section 143(3) of the Act for that purpose. In the present cases, with there being absolutely no incriminating materials found or seized at the time of search, there was no justification for the initiation of assessment proceedings under Section 153A. On this ground therefore the writ petitions ought to succeed. - Decided in favour of assessee.
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