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2020 (2) TMI 589 - DELHI HIGH COURTAdditions made during the course of the assessment proceedings - incriminating material found during the search or not - HELD THAT:- Assessing Officer, while passing the assessment order, has not clearly stated as to what is the incriminating material on the basis of which the additions were sought to be made. The co-relation between the so-called incriminating material – which has not even been disclosed, and the additions made, should have been established by the Assessing Officer, which had not been done. No substantial question of law arises for our consideration.
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