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2023 (3) TMI 506 - AT - Income TaxAssessment u/s 153C - incriminating material found during the search or not? - HELD THAT:- The findings of the learned CIT(A) that no incriminating material relating to the assessee was requisitioned in the present case, we find, is the admitted case of the Assessing Officer - it is not disputed that the assessment for the impugned year was unabated. The proposition of law laid down by the Hon’ble jurisdictional High Court in Saumya Construction (2016 (7) TMI 911 - GUJARAT HIGH COURT] that in unabated assessments, in the absence of any incriminating material, no addition under Section 153A/C could be made is also not dislodged before us. Therefore, without prejudice to the grounds raised by the Revenue, we find that the Ld. CIT(A) has rightly held in the facts and circumstances of the case, the assessment order having been passed invalidly and without jurisdiction. Therefore, the order of the Ld.CIT(A) setting aside the impugned assessment is upheld and the grounds of appeal Nos. 1 to 4 raised by the Revenue are dismissed.
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