TMI Blog2017 (2) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2. The first common ground raised by the assessee in all these appeals reads as under :- That having regard to the facts and circumstances of the case, ld.CIT(A) has erred in law and on facts in assuming jurisdiction u/s 153A more so when there was no search u/s 132 of the Income Tax Act, 1961, on the appellant. 3. At the time of hearing before us, the learned counsel made a catego ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee s place, the cases would be refixed for hearing on merits. 4. After the lapse of ten days, no evidence is produced by the Revenue for search at the assessee s business premises. Therefore, we proceed with the presumption that no search has taken place vis-avis the present assessee is concerned. Section 153A reads as under :- 153A. Assessment in case of search or requisition.- (1) Notw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 als ..... X X X X Extracts X X X X X X X X Extracts X X X X
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