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2020 (2) TMI 146 - AT - Income TaxAssessment u/s 153A - addition without any seized material despite the fact that these are search assessments - HELD THAT:- We find that this issue is squarely covered by the decision of Bombay High court in the case of Continental Warehousing Corporation (Nhava Sheva) Ltd. [2015 (5) TMI 656 - BOMBAY HIGH COURT] . Once, there is no search material or incriminating material found during the course of search, no assessment can be framed under section 153A of the Act. Hence, we allowed these appeals.
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