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2022 (8) TMI 1065 - AT - Income TaxAssessment u/s 153A - only survey operation under section 133A - Whether valid search is conducted against the assessee u/s 132? - HELD THAT:- We find that the search has been initiated in the name of the assessee firm along with names of partners appearing on the warrant of authorization issued u/s 132(1) but no search was conducted at the business premises of the assessee firm. The address mentioned in the partnership deed, notice issued u/s. 133A, the PAN, IT Data base and ITR, copies of which were filed before us, clearly prove that 40, Deshmukh Apartments, Dattatray Nagar, Nagpur where the search was conducted is not the business address of the assessee firm. The search was concluded but no panchnama was drawn in the name of the assessee firm. Therefore, the conditions as stipulated for assuming the jurisdiction u/s. 153A, in our view, have not been satisfied. We do not agree with the contention of the CIT(A) that since, the premises belonged to the partners, search carried out at the residence of partners is a search conducted at the assessee firm. The firm is a separate taxable unit under the income tax act and in view of the Hon’ble Bombay HC decision in the case of Tirupati Oil Corporation [2000 (2) TMI 42 - BOMBAY HIGH COURT], Karnataka High Court decision in Nenmal Parmal [1991 (11) TMI 49 - KARNATAKA HIGH COURT] and in Govind G. Sarawagi HUF [2015 (11) TMI 993 - ITAT AHMEDABAD] it cannot be said that there was any search on the assessee firm. In view of these facts, we are of the opinion that the conditions stipulated u/s. 153A, for the issue of notice, are not satisfied. Until and unless the Assessing Officer assumes the valid jurisdiction u/s. 153A the assessment made in consequence of the notice issued u/s. 153A, in our view is invalid and void ab initio. Accordingly, ground No 1 raised by the appellant for all the assessment years is allowed and we quash the assessment order passed u/s. 153A r.w.s. 143(3).
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