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2015 (12) TMI 702 - AT - Income TaxAssessment u/s 153A - disallowance u/s 14A - Held that:- In the absence of any incriminating material found during the course of search and the assessment proceedings having not been abated at the time of search, the Assessing Officer has no jurisdiction to make the addition under sect ion 153A of the Act . - Decided in favour of assessee.
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