https://www.taxtmi.com/caselaws?id=766483 Section 153A can be invoked only where a search is initiated under section 132 or requisition is made under section 132A; where no search warrant was issued in the assessee's name and no panchnama, document, or seized material linked to the assessee existed, the statutory precondition was absent and the notice was without jurisdiction. The notice was quashed and the assessment order set aside. en-us Fri, 21 Feb 2025 00:00:00 +0530 Wed, 26 Feb 2025 08:17:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766483 Section 153A can be invoked only where a search is initiated under section 132 or requisition is made under section 132A; where no search warrant was issued in the assessee's name and no panchnama, document, or seized material linked to the assessee existed, the statutory precondition was absent and the notice was without jurisdiction. The notice was quashed and the assessment order set aside. Case-Laws Income Tax Fri, 21 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766483