2010 (6) TMI 883

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....RDER P.K. Bansal, This appeal 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 ....

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.... the paper book, the AO's contentions and 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 sh....