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    <title>2021 (8) TMI 652 - ITAT DELHI</title>
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    <description>The Tribunal quashed the assessment under Section 153C, as no incriminating documents belonging to the assessee were found during the search. The additions made by the Assessing Officer were deemed beyond the scope of the law, as no undisclosed income was indicated. The Tribunal ruled in favor of the assessee, dismissing the Revenue&#039;s appeal.</description>
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      <description>The Tribunal quashed the assessment under Section 153C, as no incriminating documents belonging to the assessee were found during the search. The additions made by the Assessing Officer were deemed beyond the scope of the law, as no undisclosed income was indicated. The Tribunal ruled in favor of the assessee, dismissing the Revenue&#039;s appeal.</description>
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