Income Tax Assessment u/s 153A After Search at Assessee's Residence; No Section 153C Proceedings Needed.

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....Assessment u/s 153A - Section 153A of the Act was attracted and accordingly, assessment u/s 153A read with Section 143(3) of the Act had been framed. Since the search had taken place at the residence of the assessee as well, thus, no proceedings for framing assessment u/s 153C of the Act arose.....