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2022 (6) TMI 1480 - ITAT KOLKATA
Assessment u/s 153A - whether seized material found during the course of search? - HELD THAT:- The issue is squarely covered in favour of the assessee in the case of Shri Krishna Kumar Singhania & Ors. [2018 (1) TMI 131 - ITAT KOLKATA] which were covered into the same search and Co-ordinate bench has allowed the appeal in favour of the assessee by holding that no addition can be added in unabated assessment year where there is no incriminating seized material. Decided in favour of assessee.