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2022 (5) TMI 1347 - ITAT VISAKHAPATNAMValidity of assessment u/s 153C - Search operation u/s. 132 conducted in the residential premises of Sri Kondrothu Venkata Rama Rao and subsequently the assessee was subjected to search operation - HELD THAT:- In the instant case, the Ld. AO ought to have issued notice u/s. 153A of the Act instead of notice u/s. 153C of the Act. Further, the Act also indicates that in case any documents relating to person other than the person searched was found, then the notice to be issued to such other person is u/s. 153A r.w.s 153C. Therefore, the initiation of proceedings u/s.153C of the Act in the case of the assessee who is other than the person searched is not valid. The same view was also taken by the Ld. CIT(A) while allowing the legal ground raised before him and held that the notice issued U/s. 153C of the Act is invalid in the case of the assessee. It is not out of place to mention that any defects in notices u/s. 153A / 153C of the Act, whereby the Assessing Officer assumes jurisdiction, are not curable U/s. 292BB of the Act even the assessee participated in the assessment proceedings without objection. Therefore, it can be safely concluded that in the instant case, since the issue of notice u/s. 153C is invalid and consequently, the assessment order passed U/s. 143(3) r.w.s 153C is bad in law and void ab initio. Accordingly, we uphold the decision of the Ld. CIT(A) on the issue of legal ground and dismiss the grounds raised by the Revenue.
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