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2017 (1) TMI 944 - AT - Income TaxValidity of the AO’s assumption of jurisdiction under section 153A - Held that:- The said notice under section 153A of the Act dated 05.10.2009 issued to the assessee for A.Y. 2008-09, in order to enable the AO to assume valid jurisdiction for making the assessment thereunder, was not the notice that was required to be issued by the AO in the case on hand as it is clearly and undisputedly established that no search under section 132 of the Act was carried out at the assessee’s premises on 24.02.2009 as stated by the assessee. Since it is clearly evident that the notice required to be issued for the assessee was not the one issued under section 153A of the Act for A.Y. 2008-09, as was admittedly issued by the AO in the case on hand, the provisions of section 292BB of the Act would not, in our considered view, come to the rescue of Revenue. We accordingly reject this argument put forth by the learned D.R.
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