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    <title>Assessment Invalid: Section 153C Lacks Assessee Details, No Relevant Seizure Found During Search.</title>
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    <description>Validity of assessment made u/s 153C - authorization letter does not contain names and address of the assessees - Panchnama also shows that search at residential premises nothing related to the assessee&#039;s in question was seized. - assessment against the assessee is invalid - AT</description>
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      <description>Validity of assessment made u/s 153C - authorization letter does not contain names and address of the assessees - Panchnama also shows that search at residential premises nothing related to the assessee&#039;s in question was seized. - assessment against the assessee is invalid - AT</description>
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