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    <title>2016 (7) TMI 817 - ITAT AHMEDABAD</title>
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    <description>The Tribunal held that assessments made under Section 153A without incriminating material found during the search were invalid. The Tribunal quashed the assessment orders and directed deletion of additions to the assessees&#039; income. The appeals were allowed, concluding that completed assessments cannot be reopened under Section 153A without incriminating material.</description>
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      <description>The Tribunal held that assessments made under Section 153A without incriminating material found during the search were invalid. The Tribunal quashed the assessment orders and directed deletion of additions to the assessees&#039; income. The appeals were allowed, concluding that completed assessments cannot be reopened under Section 153A without incriminating material.</description>
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