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2023 (2) TMI 1061 - AT - Income TaxAssessment u/s 153A - Proof of search and seizure operation on the assessee - HELD THAT:- We are inclined to hold that the AO was not validly entitled to issue notice u/s 153A and to frame assessment order u/s 153A r.w.s. 143(3) of the Act for AYs 2008-09, 2009-10 and 2010-11 as there was no search and seizure operation on the assessee. Therefore, the notice u/s 153A of the Act and assessment orders framed in pursuance thereto deserves to be quashed being void ab initio and bad in law passed without having valid jurisdiction. Therefore, we quash the same. Decided in favour of assessee.
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