2026 (6) TMI 561

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....sions of the learned Income Tax Appellate Tribunal, Cochin Bench, ('ITAT', for short), in ITA No. 234/Coch/2023. 2. The most essential facts, as are necessary for our consideration and which are admitted, are that there was a search and seizure operation, under the provisions of Section 132 of the Income Tax Act, 1961 ('Act', for short), conducted by the Authorities in the premises of the appellant; and it is alleged that several incriminating materials were found and seized. 3. The afore led to a notice under Section 153A of the 'Act' to be issued to the appellant, relating to the assessment year 2009-10; in response to which, the appellant filed their Returns, making certain additions. 4. The assessment was, thereafter, completed....

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....minating material placing reliance on the decision of the Hon'ble Supreme Court in the case of CIT v. Abhisar Buildwell P. Ltd. [2023] 454 ITR 212(SC). 9. Before us, Sri. S. Rajeshwar Rao - learned counsel for the appellant, conceded that there is one more issue, which has not been specifically raised before the learned Tribunal, but which he asserted can be impelled at any time, it being a legal issue. He argued that the notice under Section 153A of the 'Act' issued by the 'AO' is itself vitiated because, it would establish, even on an ex facie reading, that it was not issued by him on his own, but in accordance with the dictates of the 'JCIT'. He predicated that this course is contrary to the imperatives of Section 153A of the 'Act' an....