https://www.taxtmi.com/caselaws?id=464434 ITAT held assessment framed under section 153A read with section 143(3) to be invalid and void ab initio because, although a search was initiated, no search was conducted at the assessee's business premises. The Tribunal ruled that where incriminating material is seized only from a partner's premises the proper course is to invoke section 153C after recording required satisfactions; absent any search of the assessee's premises, framing assessment under section 153A was improper. Appeal allowed. en-us Mon, 29 Jul 2024 00:00:00 +0530 Wed, 29 Oct 2025 14:25:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464434 ITAT held assessment framed under section 153A read with section 143(3) to be invalid and void ab initio because, although a search was initiated, no search was conducted at the assessee's business premises. The Tribunal ruled that where incriminating material is seized only from a partner's premises the proper course is to invoke section 153C after recording required satisfactions; absent any search of the assessee's premises, framing assessment under section 153A was improper. Appeal allowed. Case-Laws Income Tax Mon, 29 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464434