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    <title>2015 (3) TMI 442 - ITAT DELHI</title>
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    <description>The Tribunal declared the assessments framed under Section 153A read with Section 143(3) as invalid due to the absence of incriminating material found during the search, rendering them null and void. Consequently, other issues raised by the assessee, including the validity of notices and additions on income from house property, became moot. The appeals were allowed, and the decision was pronounced on 17.02.2015.</description>
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      <description>The Tribunal declared the assessments framed under Section 153A read with Section 143(3) as invalid due to the absence of incriminating material found during the search, rendering them null and void. Consequently, other issues raised by the assessee, including the validity of notices and additions on income from house property, became moot. The appeals were allowed, and the decision was pronounced on 17.02.2015.</description>
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