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2023 (3) TMI 318 - AT - Income TaxAssessment u/s 153A - Addition on account of unexplained credit - search u/s 132 was conducted at the residential premises of the assessee where certain paper/documents belongs to the assessee were found and seized - HELD THAT:- As it is evident that the above additions were made by the A.O. are not emanating from any incriminating material found during the search. But the additions were made on the basis of the documents produced during the assessment proceedings. The Hon’ble Delhi High Court in the case of CIT Vs. Kabul Chawla [2015 (9) TMI 80 - DELHI HIGH COURT] held that in the absence of any incriminating material, no addition can be made in the assessment order passed u/s 153A/143(3) of the Act - Decided in favour of assessee.
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