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2018 (2) TMI 2042 - DELHI HIGH COURTAssessment u/s 153A - Addition u/s 68 - Whether no incriminating materials were found during the course of the search that have resulted in a valid addition, in the search assessment? - HELD THAT:- The Court notices that for a previous year A.Y. 2011-12, which too was covered by the same search assessment, the ITAT’s decision has been upheld in PCIT v. Sameer Gupta [2018 (2) TMI 2041 - DELHI HIGH COURT]. The Court notices that the Court had applied the rule in CITv. Kabul Chawla [2015 (9) TMI 80 - DELHI HIGH COURT]. Since the present impugned order is part of the same search assessment but for a later year, the appeal is unmerited as the additions were made in the absence of any fresh incriminating material seized by virtue of Kabul Chawla (supra).
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