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    <title>Assessing Officer Lacks Jurisdiction: No Additional Material Belonging to Assessee Found for Section 153C Assessment.</title>
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    <description>No additional material is found pertaining to the assessee which it is held to be belonging to the assessee, the AO does not assume jurisdiction for framing assessment u/s. 153C read with section 153A - AT</description>
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      <description>No additional material is found pertaining to the assessee which it is held to be belonging to the assessee, the AO does not assume jurisdiction for framing assessment u/s. 153C read with section 153A - AT</description>
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