2022 (3) TMI 885

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....4. It will be pertinent to observe, there are two appeals each for assessment years 2011-12 and 2013-13 arising out of two separate search and seizure related proceedings. 2. The assessee has raised common grounds in all these appeals, inter alia, challenging the validity of the order passed under Section 153A of the Income-tax Act, 1961. Of course, the assessee has raised grounds on merits as well. 3. Briefly the facts, more or less common in all these appeals are, the assessee is a resident-individual and regularly file her return of income under Section 139(1) of the Income-tax Act, 1961. A search and seizure operation under Section 132(1) of the Act was initially conducted in case of the assessee on 24.05.2012. As a consequence of....

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....read with Section 143(3) of the Act, learned Commissioner (Appeals) followed his earlier order passed in appeals arising out of the first assessment orders. 4. Learned counsel for the assessee submitted, without properly considering assessee's submission on the validity of the assessment orders passed under Section 153A of the Act, learned Commissioner (Appeals) had dismissed assessee's ground raised on the issue. He submitted the assessee had specifically raised an issue that in absence of any search warrant in the name of the assessee, no proceedings under Section 153A of the Act could have been initiated. Further, he submitted, learned Commissioner (Appeals) had also ignored assessee's submission that even if there was a search and se....