Section 153A Assessment Invalid Without Search u/s 132 or Requisition u/s 132A.

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....Validity of assessment u/s 153A instead of u/s 153C - neither a search was initiated u/s 132 nor books of account, other documents or any assets were requisitioned u/s 132A against the assessee. - the notice U/s 153A issued to the assessee was without jurisdiction....