Section 153A jurisdiction fails where no search warrant or seized material connects the assessee to the search.

Section 153A can be invoked only where a search is initiated under section 132 or requisition is made under section 132A; where no search warrant was issued in the assessee's name and no panchnama, document, or seized material linked to the assessee existed, the statutory precondition was absent and the notice was without jurisdiction. The notice was quashed and the assessment order set aside.

---

---

Issues: Whether notice issued under section 153A was valid when no search warrant was issued in the assessee's name and the search material did not reflect the assessee.

Analysis: Section 153A applies only where a search is initiated under section 132 or requisition is made under section 132A. The record and the Assessing Officer's report showed that no panchnama existed in the assessee's name and no document or material belonging to or relating to the assessee was found or seized. In such circumstances, the statutory precondition for invoking section 153A was absent and the notice lacked jurisdiction.

Conclusion: The notice under section 153A was held to be without jurisdiction and was quashed, with the assessment order consequently set aside.

---