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    <title>Section 153A Proceedings Invalid: No Search Conducted at Assessee&#039;s Premises, Search at Unrelated Location Deemed Flawed.</title>
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    <description>Since no search was conducted on the premises of the assessee and the search conducted was conducted on a premises not owned by the assessee, the proceedings u/s 153A of the Act are invalid and bad in law - AT</description>
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      <description>Since no search was conducted on the premises of the assessee and the search conducted was conducted on a premises not owned by the assessee, the proceedings u/s 153A of the Act are invalid and bad in law - AT</description>
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