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2021 (12) TMI 1134 - AT - Income TaxAssessment u/s 153A - Proof of incriminating material found during the course of search - addition in the hands of the assessee which has been received by the assessee from employer - HELD THAT:- In the instant case, assessment was framed u/s 153A and it is an unabated assessment and no assessments were pending on the date of search initiated upon the assessee. While perusing the assessment order, we find that nowhere the AO has referred any incriminating material found during the course of search relating to the receipt of ₹ 10 lakhs by the assessee and, therefore, it clearly shows that no incriminating material found during the course of search conducted u/s 132 of the Act on 09/11/2017 in respect of receipt from employer. As held by the Hon’ble High Court of Delhi in the case of Kabul Chawla, [2015 (9) TMI 80 - DELHI HIGH COURT] that if no incriminating material found during the course of search for making addition in the unabated assessment, addition cannot be made. We, therefore, following the above judgment, set aside the order of the CIT(A) and direct the AO to delete the addition of ₹ 10 lakhs received by the assessee from his employer - Decided in favour of assessee.
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