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2016 (12) TMI 808 - ITAT BANGALOREValidity of assessment u/s 153A - defective notice - Held that:- The searched premises were not in the occupation of the assessee is being established by the assessee on a different basis that the firm was reconstituted and after reconstitution, the address changed and the new address was brought on the record of the department also on a date prior to search by filing return of income for A. Y. 2010 – 11 and in the sworn statement of the person found at the time of search also, this fact was pointed out that this assessee firm was not having any office at that address at that point of time and hence, in our considered opinion, at least after knowing this fact at the time of search, the department should have conducted search at the correct address of the assessee if the department wanted to search the assessee after finding out the present address of the assessee and after obtaining search warrant for that address. The department carried out the search at the old address only although the new address was brought on record by the assessee by filing return of income for A. Y. 2010 – 11 on 15.10.2010 and the search was conducted on 10.12.2010 i.e. after almost two months. Considering these facts, we hold that the present assessment orders are null and void - Decided in favour of assessee
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