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2017 (2) TMI 162 - ITAT DELHIJurisdiction u/s 153A - search u/s 132 - Held that:- Section 153A would be applicable in the case of the assessee where a search is initiated u/s 132 or books of account, other documents or any asset are requisitioned u/s 132A. The Revenue has not been able to point out that either the search has taken place at the premises of the assessee or books of account or document or any other asset are requisitioned u/s 132A in the case of the assessee. Merely because the search has taken place in the other group companies would not be a ground for taking action u/s 153A in the case of the assessee. For the purpose of taking recourse to Section 153A, search u/s 132 or requisition of document/asset u/s 132A in the case of the assessee is an essential condition. Since the same is not fulfilled, we quash the initiation of proceedings u/s 153A and consequentially, the resultant assessment orders are also quashed. - Decided in favour of assessee
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