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The ratio laid down by the Hon'ble High Court of Delhi in thecaseof Kabul Chawla 380 ITR 573 and Meeta Gutgutia 395 ITR 526 squarely apply on the facts of thecasein hand wherein the Hon'ble High Court has held that completed assessment can be interfered with by the Assessing Officer while making assessment u/s 153A of the Act only on the basis of some incriminating material unearthed during the course ofsearch.

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Sec. 69C & 153A of Income Tax Act, 1961— Assessment —Completed assessment can be interfered with by the Assessing Officer while making assessment u/s 153A only on the basis of some incriminating material unearthed during the course of search.

Facts: The solitary grievance of the Revenue is that CIT(A) erred in law in relying upon the decision of the Hon'ble High Court of Delhi in the case of Kabul Chawla 380 ITR 573 and in holding that completed assessment could not be interfered by the Assessing Officer without incriminating material.

Held, that the facts on record show that assessment was framed u/s 143(3) vide order dated 25.03.2015 and search was conducted on 08.07.2015. In our considered opinion, completed assessment can only be reopened in a search case when there is some incriminating material found during the course of search. Otherwise the ratio laid down by the Hon'ble High Court of Delhi in the case of Kabul Chawla 380 ITR 573 and Meeta Gutgutia 395 ITR 526 squarely apply on the facts of the case in hand wherein the Hon'ble High Court has held that completed assessment can be interfered with by the Assessing Officer while making assessment u/s 153A only on the basis of some incriminating material unearthed during the course of search. Accordingly, Ground raised by the revenue is dismissed. - ASSTT. CIT V/s K.R. PULP & PAPER LTD. - [2020] 26 ITCD Online 109 (ITAT-DELHI)