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2022 (7) TMI 1090 - HC - Income TaxAssessment u/s 153A - Addition u/s 68 - HELD THAT:- Since no incriminating documents or materials had been found and seized at the time of search as relying on KABUL CHAWLA [2015 (9) TMI 80 - DELHI HIGH COURT] when no incriminating material is found during the course of the search in respect of an issue, then no addition in respect of such an issue can be made in the assessment under Sections 153A and 153C - Decided in favour of assessee.
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