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2022 (8) TMI 381 - AT - Income TaxAssessment u/s 153A - proof of incriminating material or evidence found during the course of search - CIT-A deleted addition - HELD THAT:- We find that CIT(A) while deleting the addition has given a finding that the assessment years under consideration were completed assessment years and the additions made by AO were not on the basis of any incriminating material or evidence found during the course of search proceedings. He thereafter by relying on the decision of Jurisdictional High Court in the case of Kabul Chawla [2015 (9) TMI 80 - DELHI HIGH COURT] held that no addition could have been made by AO. Before us, no fallacy in the findings of CIT(A) has been pointed out by Revenue nor has Revenue pointed to any contrary binding decision in its support. In such a situation, we find no reason to interfere with the order of CIT(A) and thus the ground of Revenue is dismissed.
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