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2023 (4) TMI 193 - ITAT DELHIValidity of assessment u/s. 153A r.w.s 143(3) - addition u/s 68 - Whether no search u/s 132 was undertaken in this case? - HELD THAT:- As decided in assessee own case [2022 (8) TMI 784 - ITAT DELHI] the warrant is said to be rightly issued and search on the assessee has been correctly took place - It is not necessary that warrant has to be issued only at /on the premises of the registered office of the company or corporate office, factory or godown but a warrant can be authorized to any other place where the issuing authority satisfies and reasons to suspect that the material/evidences pertaining to the assessee have been kept and are to be found. The ld. CIT(A) ignored the provisions of Section 132(1), the proviso under clause (B), provisions of (1A) which clearly deal with the jurisdiction, the premises and the actions that can be taken by the revenue authorities. Hence, we hold that the decision of the ld. CIT(A) that “no search was conducted” on the assessee and summarily nullifying the proceedings u/s 153A as “exfacie illegal” is devoid of any merit and cannot be sustained. No distinguishing feature in the facts of the present case and that of A.Y. 2011-12 [supra] has been pointed by the assessee. In such a situation we for the reasons given by the co-ordinate bench while deciding the appeal of the assessee for A.Y. 2011-12 and for similar reasons restore the issue back to the CIT(A). Since CIT(A) had not adjudicated the grounds on merits and since the matter is being restored back to the CIT(A).
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