https://www.taxtmi.com/caselaws?id=245159 The Tribunal held that the Assessing Officer lacked jurisdiction under Section 153A of the IT Act as the search was not conducted on the premises of the assessee. Consequently, the assessments framed under Sections 153A/143(3) were deemed invalid and quashed. The Department's appeals were dismissed, and the assessee's Cross Objections were partly allowed. en-us Fri, 14 Mar 2014 00:00:00 +0530 Fri, 21 Mar 2014 14:40:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245159 The Tribunal held that the Assessing Officer lacked jurisdiction under Section 153A of the IT Act as the search was not conducted on the premises of the assessee. Consequently, the assessments framed under Sections 153A/143(3) were deemed invalid and quashed. The Department's appeals were dismissed, and the assessee's Cross Objections were partly allowed. Case-Laws Income Tax Fri, 14 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245159