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2022 (10) TMI 489 - ITAT DELHIAssessment u/s 153A - Addition u/s 68 - HELD THAT:- No assessment or reassessment was pending for any of the years under appeal and the AO in the remand report also has not disputed the aforesaid facts. He has further given a finding that no seized document or material pertaining to A.Y. 2009-10 was found during the course of search and the additions that have been made by the AO are not based on any incriminating material found during the course of search. While deleting the additions, CIT(A) has also placed reliance on the decision in the case of Kabul Chawla [2015 (9) TMI 80 - DELHI HIGH COURT] and other decisions cited in the order. Before us, no fallacy in the findings of CIT(A) has been pointed out by Revenue. Further Revenue has also not placed any contrary binding decision in its support. Considering the totality of the aforesaid facts, we find no reason to interfere with the order of CIT(A) and thus the grounds of Revenue are dismissed.
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