TaxTMI 
TaxTMI 
2016 (12) TMI 808
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....8 to 2010 - 11. All these appeals were heard together and are being disposed of by this common order for the sake of convenience. 2. At the very outset, this was submitted by the learned AR of the assessee that in the present case, there is no valid search carried out in the present case and therefore, the orders passed by the A.O. u/s 153A are not valid. In this regard, he submitted that as per the assessment orders, the alleged search was carried out at 18/35, Second Link Road, Parvathinagar, Bellary and as peer the Panchnama available on pages 163 to 193 also, the search was carried out at the same address. Thereafter, he submitted that in the assessment order itself, the A.O. himself has noted that the new address of the firm after r....
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....alid search was carried out in the case of the assessee and as a consequence, proceedings u/s 153A can be initiated against the assessee. He submitted that under these facts, it should be held that no valid search was conducted against the assessee and therefore, the assessments orders passed u/s 153A are null and void. In support of this contention, he placed reliance on the tribunal order rendered in the case of J. M. Trading Corpn. Vs. ACIT as reported in 20 SOT 489. 3. As against this, learned DR of the revenue supported the orders of the authorities below. She also submitted that in Para 18 of this tribunal order cited by the learned AR of the assessee, it was shown by the assessee in that case that the premises in question was let ....
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.... assessment order. The alleged search was carried out at 18/35, Second Link Road, Parvathinagar, Bellary and as per the Panchnama available on pages 163 to 193 also, the search was carried out at the same address. On page 1 of the assessment order, the A.O. himself has noted that the search in question was carried out on 10.12.2010 on the strength of search warrant dated 09.12.2010 in the case of Shri K. M. Viswanath Group of cases. When the firm was reconstituted on 01.08.2009 and after reconstitution, the address has changed which is on record of the revenue in the return of income for A. Y. 2010 - 11 filed before search and the person found at the searched premises also stated on the date of search itself that the in the searched premise....
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....ement of the person found at the time of search also, this fact was pointed out that this assessee firm was not having any office at that address at that point of time and hence, in our considered opinion, at least after knowing this fact at the time of search, the department should have conducted search at the correct address of the assessee if the department wanted to search the assessee after finding out the present address of the assessee and after obtaining search warrant for that address. This is very surprising because generally, the department carries out detailed but silent enquiries before conducting the search about not only address but also the spots where they can find material and in spite of this, the department carried out t....