The Revenue in the present appeal challenged the order of Ld. CIT(A) in quashing the order u/s 153A of the Act following the decision of Hon’ble Delhi High Court in thecaseof Kabul Chawla (supra). The Hon’ble Delhi High Court in thecaseof CIT vs. Kabul Chawla (supra) held that “Completed assessments can be interfered with by the AO while making assessment u/s 153A only on the basis of some incriminating material unearthed during the course ofsearchwhich were not produced or not already disclosed or made known in the course of original assessment”. In view of the above, we do not find any infirmity in the order of the Ld. CIT(A) in allowing the appeal of the assessee.