2015 (12) TMI 1882

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..... ssee. There was nothing on record to connect the Assessee with the premises searched. Therefore, qua the Assessee, the proceedings u/s 153A was invalid. This being a factual aspect, no question of law arises. - ITA 943/2015, 944/2015, 945/2015 - - - Dated:- 11-12-2015 - JUSTICE S. MURALIDHAR AND JUSTICE VIBHU BAKHRU For the Appellant : Mr Kamal Sawhney, Senior Standing Counsel with Mr Rag .....

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..... the Assessment Years ( AY ) 2002-03 to 2004-05. 6. The short point arises for consideration whether the ITAT erred in holding that the proceedings under Section 153A of the Act initiated against the Assessee was bad in law since the premises which were searched under Section 132 were not of the Assessee. 7. The ITAT has noted as a matter of fact that the premises that was searched i.e. 3rd .....

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