https://www.taxtmi.com/caselaws?id=336216 The Tribunal held that without a valid search warrant, the Assessing Officer (AO) lacked jurisdiction to issue notices under section 153A of the Income Tax Act, rendering the assessment orders void ab-initio for the appellant for the assessment years 2006-07 and 2007-08. The Tribunal found discrepancies in the AO's statements regarding search and survey actions at the appellant's premises, emphasizing the necessity of a valid search under sections 132 or 132A for section 153A to apply. Consequently, the Tribunal allowed the appellant's appeal, canceling the assessment orders for both years based on lack of jurisdiction. en-us Wed, 14 Dec 2016 00:00:00 +0530 Sat, 17 Dec 2016 18:34:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336216 The Tribunal held that without a valid search warrant, the Assessing Officer (AO) lacked jurisdiction to issue notices under section 153A of the Income Tax Act, rendering the assessment orders void ab-initio for the appellant for the assessment years 2006-07 and 2007-08. The Tribunal found discrepancies in the AO's statements regarding search and survey actions at the appellant's premises, emphasizing the necessity of a valid search under sections 132 or 132A for section 153A to apply. Consequently, the Tribunal allowed the appellant's appeal, canceling the assessment orders for both years based on lack of jurisdiction. Case-Laws Income Tax Wed, 14 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336216