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2022 (9) TMI 592 - HC - Income TaxValidity of Assessment u/s 153A - Whether addition was not based on incriminating material found during the search? - HELD THAT:- This Court finds that both the CIT(A) and the ITAT have given concurrent findings of fact that no incriminating evidence/material had been found during the search. The ITAT also recorded that the present case of the Respondent was of non-abated assessment. In Principal Commissioner of Income Tax vs. Bhadani Financiers Pvt. Ltd. [2021 (9) TMI 902 - DELHI HIGH COURT] has held that where the assessment of the Respondents had attained finality prior to the date of search and no incriminating documents or materials had been found and seized at the time of search, no addition could be made under Section 153A of the Act as the cases of the Respondents were of non-abated assessment - no substantial question of law arises for consideration.
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