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    <title>2017 (2) TMI 346 - DELHI HIGH COURT</title>
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    <description>The High Court upheld the ITAT&#039;s decision to set aside assessments made by the TPO/AO after search and seizure proceedings under Section 153A of the Income Tax Act, 1961. The court found that the assessments were quashed due to the absence of new incriminating material following the rule in CIT v. Kabul Chawla. The ITAT&#039;s decision was deemed appropriate, and the appeals were dismissed.</description>
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      <description>The High Court upheld the ITAT&#039;s decision to set aside assessments made by the TPO/AO after search and seizure proceedings under Section 153A of the Income Tax Act, 1961. The court found that the assessments were quashed due to the absence of new incriminating material following the rule in CIT v. Kabul Chawla. The ITAT&#039;s decision was deemed appropriate, and the appeals were dismissed.</description>
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