https://www.taxtmi.com/caselaws?id=426826 The Tribunal quashed the assessment orders passed under section 153A r.w.s. 143(3) of the Income Tax Act, 1961, declaring them invalid and void ab initio. It held that the assessing officer lacked jurisdiction to issue notices under section 153A as the search was conducted at the residential premises of the partners, not the business premises of the firm. The Tribunal emphasized that incriminating material found at the partners' residential premises should trigger proceedings under section 153C, not section 153A. The appeals filed by the assessee for all three years were allowed. en-us Tue, 28 Jun 2022 00:00:00 +0530 Wed, 24 Aug 2022 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426826 The Tribunal quashed the assessment orders passed under section 153A r.w.s. 143(3) of the Income Tax Act, 1961, declaring them invalid and void ab initio. It held that the assessing officer lacked jurisdiction to issue notices under section 153A as the search was conducted at the residential premises of the partners, not the business premises of the firm. The Tribunal emphasized that incriminating material found at the partners' residential premises should trigger proceedings under section 153C, not section 153A. The appeals filed by the assessee for all three years were allowed. Case-Laws Income Tax Tue, 28 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426826