In the result, the appeals of the Revenue bearing ITANo
Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad
153C of the Act after the search. There was no abatement of any proceedings in these cases for these assessment years in terms of second proviso to section 153A of the Act. There is no seized material belonging to the assessee which was found and seized in relation to additions made. In. a recent decision, Hon'ble Delhi High Court