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2017 (12) TMI 300 - AT - Income TaxAssessment under section 153A - Held that:- Assessing Officer was not correct in law in making the addition in the assessment made under section 153A read with section 143(3) when no incriminating material was found during the course of the search in respect of the addition made by him. We note that the search happened on 11th February, 2010 i.e. A.Y 2010-11 and it is not the case of AO that assessments under question were pending before the AO on the date of search. So, as per the decision of the Hon’ble Delhi High Court in the case of Kabul Chawla [2015 (9) TMI 80 - DELHI HIGH COURT] wherein it was held that no addition can be made without incriminating material seized during search, which is not the fact in the present case before us. - Decided in favour of assessee.
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