Section 153A Proceedings Invalid Without Assessee's Name on Panchanama or Seized Material During AOP Search.

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....Validity of proceedings u/s 153A - When the name of the assessee does not appear in the panchanama and no material is seized with respect to the assessee from business premises of membership of AOP searched it could not be taken as omission on the part of the search party of mentioning the name but it is clear proof and conclusive proof that no search was at all conducted - AT....