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2023 (2) TMI 971 - HC - Income TaxAssessment u/s 153A - whether in absence of any incriminating documents seized during the course of search, AO is justified in making the addition in non-abated assessment orders u/s 153-A r/w Sec 143(3)? - HELD THAT:- The appeal before the CIT(Appeals) was directed against the addition of income by the AO taking production on presumptive basis and working out estimated income. The factum of addition not being based on any incriminating material found during the search is not disputed. Exactly identical substantial question of law came up for consideration before this Court at Gwalior Bench in [2019 (7) TMI 1050 - MADHYA PRADESH HIGH COURT] these appeals were disposed of holding that in the given facts of the present case, as no incriminating documents during the course of search were found, the order in appeal cannot be said to have suffered any illegality as would give rise to proposed substantial question of law. Consequently, the appeals were dismissed.
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