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2023 (12) TMI 279 - ITAT DELHIAssessment u/s 153A pursuant to a search - assessee submitted that no addition in this case has been done by referring to seized material found during the search - HELD THAT:- We note that the additions are not based upon any incriminating material found during search. DR also could not dispute this proposition. As per the decision of the Hon’ble Supreme Court in the case of PCIT vs Abhisar Buildwell Pvt. Ltd [2023 (5) TMI 587 - SUPREME COURT] no addition can be made the assessment framed u/s 153A dehors incriminating material found during the search. Since, the AO himself admitted that the addition is made dehors any seized incriminating material during the search, respectfully following the precedent of Hon’ble Apex Court, we set-aside the order of the Ld. CIT(A) and decide the issue in favour of the assessee.
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