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2020 (3) TMI 536 - AT - Income TaxAssessment u/s 153A - Whether no assessment was pending from the date of the search? - HELD THAT:- The assessee in the statement of facts before Ld. CIT(A) has mentioned that original return was filed on 25.09.2010 showing total income of ₹ 83,685/- and the same was processed u/s 143(1) of the Act. It would show that the return was completed and no assessment was pending from the date of the search. The Hon’ble Delhi High Court in the case of CIT vs. Kabul Chawla [2015 (9) TMI 80 - DELHI HIGH COURT] held that “Completed assessments can be interfered with by the AO while making assessment u/s 153A only on the basis of some incriminating material unearthed during the course of search which were not produced or not already disclosed or made known in the course of original assessment”. The Hon’ble Delhi High Court following the aforesaid decision took the same view in the case of Meeta Gutgutia [2018 (7) TMI 569 - SC ORDER] . In view of the above, we do not find any infirmity in the order of the Ld. CIT(A) in allowing the appeal of the assessee.
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