https://www.taxtmi.com/highlights?id=41006 Validity of assessment u/s 153A instead of u/s 153C - neither a search was initiated u/s 132 nor books of account, other documents or any assets were requisitioned u/s 132A against the assessee. - the notice U/s 153A issued to the assessee was without jurisdiction en-us Thu, 23 Aug 2018 11:58:35 +0530 Thu, 23 Aug 2018 11:58:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=41006 Validity of assessment u/s 153A instead of u/s 153C - neither a search was initiated u/s 132 nor books of account, other documents or any assets were requisitioned u/s 132A against the assessee. - the notice U/s 153A issued to the assessee was without jurisdiction Highlights Income Tax Thu, 23 Aug 2018 11:58:35 +0530 https://www.taxtmi.com/highlights?id=41006