TaxTMI 
TaxTMI 
2013 (5) TMI 950
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....avan Ved O R D E R PER DR. S.T.M. PAVALAN, JM: These appeals filed by the assessee are directed against the orders of the Ld.CIT(A)-41, Mumbai both dated 24.09.2009 confirming certain additions made by the AO in pursuance of the assessment framed u/s 143(3) r.w.s. 153A of the Act for the Assessment Years 2001-02 & 2002-03. Both the appeals are disposed off by this common order. 2. During th....
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....f the lower authorities indicate that a search action u/s 132 of the Act has been conducted on 10.11.2006 at various business/residential premises of the companies/directors/related persons belonging to the Balaji Group of cases. By raising the aforementioned additional ground, the Ld. AR of the assessee has argued that there is no warrant in the case of the assessee as no such name has been found....
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....O shall after issuing notice assess or reassess the total income of such person for six assessment years immediately preceding the assessment year relevant to the previous year in which such search is conducted or requisition made. The legislative intent is clear from the use of the expression 'such person' in Clause-(a) of Section 153A. The expression clearly relates to a person in respect of who....
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.... to issue notice for making assessment/reassessment under Section 153A of the I.T. Act, 1961 in respect of such person. In view of this settled position of law, in the absence of warrant of authorization issued in the name of the assessee and considering the admitted fact by the Revenue that there has been no search as contemplated u/s 132 or requisition u/s 132A in respect of the assessee, we are....