https://www.taxtmi.com/caselaws?id=752786 Where no search authorisation existed in the assessee's name and its name appeared only in a panchnama drawn at another entity's premises, initiation of proceedings under Section 153A was invalid. The statutory scheme required the Revenue, if it sought to act on material relating to a person other than the searched person, to follow Section 153C and its mandatory procedure. The court found that no search had been conducted at the assessee's premises and that the jurisdictional basis for search-linked reassessment was absent. The notice, assessment order and demand founded on Section 153A were therefore beyond jurisdiction and were quashed. en-us Mon, 13 May 2024 00:00:00 +0530 Thu, 12 Mar 2026 09:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752786 Where no search authorisation existed in the assessee's name and its name appeared only in a panchnama drawn at another entity's premises, initiation of proceedings under Section 153A was invalid. The statutory scheme required the Revenue, if it sought to act on material relating to a person other than the searched person, to follow Section 153C and its mandatory procedure. The court found that no search had been conducted at the assessee's premises and that the jurisdictional basis for search-linked reassessment was absent. The notice, assessment order and demand founded on Section 153A were therefore beyond jurisdiction and were quashed. Case-Laws Income Tax Mon, 13 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752786