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2021 (10) TMI 28 - AT - Income TaxValidity of assessment u/s 153A - as stated assessment for Assessment Year 2011-12 was completed u/s 153A which is beyond the purview of section 153A/153C of the Act as the date of search was 15.09.2009 - curable defect u/s 292B - HELD THAT:- From the assessment order, it is clear that same has been framed u/s 153A r.w.s 143(3) of the Act. It is also evident from the assessment order that it speaks of search and seizure operation was carried out on 15.09.2009. It further states that the assessment order was passed in the prior approval of Ld. Addl. CIT, Central Range, Meerut within the meaning of section 153D of the Act vide F.No. Addl.CIT/CR/MRT/S&S/153D2011-12/681 dated 29.12.2011. These facts are not disputed by the Revenue. AO has consciously made assessment u/s 153A of the Act and on the basis of alleged statement recorded during the search. Therefore, it cannot be construed that recordings of such facts is by mistake. Therefore, the impugned assessment order do not satisfy the test of law, the same deserves to be quashed. We, therefore, hereby quash the impugned assessment order. Thus, Ground No.1 raised by the assessee is allowed.
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