2010 (6) TMI 883

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....al has been filed by the Revenue against the order of the CIT(A) dated 22.09.2008 by which the CIT(A) has held that the order passed under section 153A of the Income-tax Act, 1961 ('the Act' hereinafter) is void. 2. The brief facts of the case are that there had been a search in the premises of Shri Rishi Kumar Gupta, 7, Dev Nagar, Agra on 16.09.2004. Documents and books of accounts were seized a....

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....the facts on record. The A.O. has assumed jurisdiction u/s 153A read with sec. 153C on the sole ground that certain incriminating material referred to in Annexure A of the panchnama were seized by the department in the course of search of Mr. Rishi Kumar Gupta,. However the documents available on record in the panchnama and order u/s 133A(3)(ia) clearly show that the documents as referred to in An....