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2022 (2) TMI 499 - HC - Income TaxValidity of Assessment u/s 153A - HELD THAT:- This Court is of the opinion that the questions of law raised in present appeal has been settled by the predecessor Division Bench in Kabul Chawla [2015 (9) TMI 80 - DELHI HIGH COURT] and assessment of the respondent had attained finality prior to the date of search and no incriminating documents or materials had been found and/or seized at the time of search. Accordingly, no addition can be made u/s 153A of the Act as the case of respondent is of non-abated assessment. - Decided in favour of assessee.
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