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2019 (6) TMI 350 - ITAT KOLKATAAssessment u/s 153A - no incriminating material unearthed during search on the basis of which the assessment was framed by the AO - HELD THAT:- We take note that the AO did not take the aid of any incriminating materials unearthed during search qua these assessment years to make the addition. We note that undisputedly these assessment years were not pending before the AO on the date of search and so it is an unabated assessment. So as per the settled law, in sec. 153A assessment pursuant to search u/s 132 of the Act, for assessment years which are unabated assessments as in the present cases before us, no addition/disallowance can be made without the aid of incriminating materials unearthed during search qua these assessment years. - Decided in favour of assessee.
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