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2017 (8) TMI 232 - AT - Income TaxAssessment u/s 153A - Held that:- Hon'ble Supreme Court in the case of Pooran Mal (1973 (12) TMI 2 - SUPREME Court) in which it has been laid down that even though search and seizure was in contravention of the provisions of section 132 but the material seized can be used against the person from whose custody it was seized. This judgment, again, does not support the case of the Revenue any further for the reason that no incriminating material worth the name could have been seized from the assessee as the search itself was not conducted. Ergo, it is abundantly clear that the view canvassed by the learned Commissioner of Income-tax (Appeals) in validating the issue of notice under section 153A followed by the assessment under this section, cannot be countenanced. In view of the foregoing discussion, it is clear beyond any shadow of doubt that the notice under section 153A of the Act was issued without any jurisdiction. The natural corollary, which therefore, follows is that all the proceedings flowing from such invalid notice, including the resultant assessment order, are bad in law and hence liable to be quashed. - Decided in favour of assessee.
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