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2024 (5) TMI 848 - ITAT DELHIAssessment u/s 153A - Unexplained money u/s 69A - HELD THAT:- As decided in the case of Kabul Chawla [2015 (9) TMI 80 - DELHI HIGH COURT] that in case where the assessment of an assessment year stood concluded at the time of search and remains unabated, the additions and disallowances are permissible in Section 153A proceedings only qua incriminating material found in the course of search. In the instant case, no incriminating material was found during the search and referred in the assessment order and hence the AO is not entitled to make additions in such completed/unabated assessments. We declined to interfere with the findings of the CIT(A). The appeal by the Revenue is dismissed
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