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2015 (8) TMI 758 - AT - Income TaxValidity of assessment made u/s 153C - Held that:- Assessments u/s 153A and 153C have been framed in pursuance to search made. Thereafter no search relating to the assessees was made, only prohibitory orders have been revoked. We also note that in the authorization letter names and address of the assessees 'in question have not been mentioned but in Panchnama drawn in pursuance to the execution of the said authorization letter names of all these asses sees have been mentioned. Panchnama also shows that search at residential premises nothing related to the assessee's in question was seized. We thus find substance in the contention of the Ld. AR fully concur with him that assessments in question are barred by time limit/and as such are being quashed as invalid. We uphold the contention of assessee and allow this ground of assessee.
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