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2017 (3) TMI 42 - HC - Income TaxScope of assessment u/s 153A - Held that:- Considering the decision of the Delhi High Court in the case of CIT Vs. Kabul Chawla reported in [2015 (9) TMI 80 - DELHI HIGH COURT ] it is held that the Assessing Officer while framing the assessment under Section 153A of the Act for the block period may make addition considering the incriminating material found for the year under consideration only which was collected during the search.
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