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Sec. 153A of Income Tax Act, 1961— Assessment — Main contention of the assessee is that no incriminating material was seized during the course of search with regard to sundry creditors, therefore, no addition can be made in an unabated assessment in absence of any incriminating material seized as a result of search - ASSTT. CIT V/s SRI KAMAL BHUSHAN -  28 ITCD Online 075 (ITAT-RANCHI)