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    <title>2017 (11) TMI 73 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal of the assessee, concluding that no incriminating material was found during the search for the relevant assessment year. As a result, the additions made by the Assessing Officer were deemed beyond the scope of assessment under Section 153A. The Tribunal held that the originally assessed income should stand, and no further additions could be made. The appeal was allowed, and other grounds raised were considered infructuous.</description>
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      <title>2017 (11) TMI 73 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=350194</link>
      <description>The Tribunal allowed the appeal of the assessee, concluding that no incriminating material was found during the search for the relevant assessment year. As a result, the additions made by the Assessing Officer were deemed beyond the scope of assessment under Section 153A. The Tribunal held that the originally assessed income should stand, and no further additions could be made. The appeal was allowed, and other grounds raised were considered infructuous.</description>
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