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2022 (1) TMI 1155 - AT - Income TaxValidity of proceedings u/s 153A - Whether no incriminating material was found as a result of search conducted on the appellant? - As per CIT no incriminating material was found as a result of search conducted on the appellant - HELD THAT:- It is an admitted fact that no incriminating material was found from the search which could form the basis of the addition as made in the assessment order. AO had made routine disallowance of expenses based on information already disclosed along with the return of income. It is now well-settled law that in the case of unabated assessment, where the assessments have become final before the date of search, no addition can be made without any incriminating material or documents found during the course of search. This has been held so by the Hon’ble jurisdictional High Court 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] This fact has also not been challenged by the ld. CIT (Appeals) and that the addition cannot be based on the material found during the course of search. Accordingly, the additions made by the Assessing Officer are beyond the scope of assessment proceedings under Section 153A - Decided in favour of assessee.
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