TMI Blog2010 (6) TMI 883X X X X Extracts X X X X X X X X Extracts X X X X ..... nue against the order of the CIT(A) dated 22.09.2008 by which the CIT(A) has held that the order passed under section 153A of the Income-tax Act, 1961 ( the Act hereinafter) is void. 2. The brief facts of the case are that there had been a search in the premises of Shri Rishi Kumar Gupta, 7, Dev Nagar, Agra on 16.09.2004. Documents and books of accounts were seized as per Annexure-A of the Pan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .O. has assumed jurisdiction u/s 153A read with sec. 153C on the sole ground that certain incriminating material referred to in Annexure A of the panchnama were seized by the department in the course of search of Mr. Rishi Kumar Gupta,. However the documents available on record in the panchnama and order u/s 133A(3)(ia) clearly show that the documents as referred to in Annexure A were never seized ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he action under section 153C on the basis of documents impounded during the course of survey under section 133A not on the basis of the material found during the course of search taken place at the premises of Shri Rishi Kumar Gupta. Under these facts, we do agree with the finding of the CIT(A) that the A.O. does not have any jurisdiction under section 153 to make assessment on the assessee. We ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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