Search Warrant Not Executed at Firm; Section 153A Assessment Invalid Due to Lack of Notice and Evidence.

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....Since the warrant of search was not executed at the business premises of the assessee firm and from the place of search no material whatsoever relating to the firm was found nor any submission was recorded from the partners of the firm nor the search notice was served upon the partners of the firm - Assessment u/s 153A is not valid - AT....