Court Upholds Notice Issuance u/s 153A, But Deletes Income Additions Post-Search at Employer's Premises.

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....Assessment u/s 153A - The keys of the locker were found from the residential premises of the assessee during the course of search on employers residence of the assessee. Search was initiated as well as conducted on the assessee and therefore it is mandatory to issue notice u/s 153A of the act on the assessee. We find no infirmity in the order of the learned CIT-A in upholding the same. - However, on merit of the case, additions deleted - AT....