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2023 (10) TMI 554 - AT - Income TaxAssessment u/s 153C - Addition made by the A.O. as devoid of any incriminating materials - HELD THAT:- On perusal of the impugned assessment order shows that the addition made by the A.O. are devoid of any incriminating materials. DR has not contradicted the said facts. Thus, the ratio laid down by Abhisar Buildwell Pvt. Ltd. [2023 (4) TMI 1056 - SUPREME COURT] is squarely applicable to the case. CIT(A) has quashed the assessment order treating the assumption of jurisdiction u/s 153C bad in law correctly. Decided in favour of assessee.
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