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2022 (12) TMI 202 - AT - Income TaxAssessment u/s 153A - search & seizure operation took place in the premises of the assessee and certain incriminating documents were found and seized - HELD THAT:- We find the AO in the order passed u/s 143(3) r.w.s. 153A of the Act determined the total income as against the returned income - We find the CIT (A) on the basis of the arguments advanced by the assessee held that the initiation of proceedings u/s 153A is not valid, the reasons of which have already been reproduced in the preceding paragraph. As the submission of the DR that the learned CIT (A) without considering the incriminating material found during the course of search has held that 153A proceedings are not valid and he has not decided the issue on merit. A perusal of the order of the CIT (A) shows that neither he has decided the appeal on merit, nor has he passed any comments regarding the various incriminating material found during the course of search and he has simply accepted the contention of the assessee that no incriminating material was found during the course of search. We deem it fit and proper to restore the issue to the file of the learned CIT (A) with a direction to give his finding regarding the nature of incriminating material found during the course of search and decide the issue keeping in mind the decision of Gopal Lal Badruka Vs. DCIT [2012 (6) TMI 657 - ANDHRA PRADESH HIGH COURT] - The grounds raised by the Revenue are accordingly allowed for statistical purposes.
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