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2023 (8) TMI 1195 - DELHI HIGH COURTAssessment u/s 153A - whether any incriminating material was found in search? - HELD THAT:- As correctly observed by the Tribunal, the issue is covered by the judgment of the coordinate bench of this court in CIT v. Kabul Chawla [2015 (9) TMI 80 - DELHI HIGH COURT] The decision in Kabul Chawla’s case has been affirmed by the Supreme Court in Principal Commissioner of Income Tax v. Abhisar Buildwell, [2023 (4) TMI 1056 - SUPREME COURT] Given the position that no incriminating material was found qua the AYs in issue, we find no reason to interfere with the impugned judgment.Therefore, according to us, no substantial question of law arises for our consideration.
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