The assessee raised an additional ground that the assessment ought to have been made u/s. 153A of the Income-tax Act, 1961 and not u/s. 143(3) of the Act and therefore, the assessment made by the Assessing Officer was bad in law and invalid.

Held, that the additional ground raised being a legal issue and no fresh investigation of fact being required, it was to be admitted for adjudication.  The ITAT relied on National Thermal Power Co. Ltd. Vs. CIT [1998 229 ITR 383 (SC)] Validity of assessment u/s. 153:

The Assessing Officer issued notice u/s. 153C of the Act in respect of the A Ys. 2011-12 to 2016-17 and the assessments were completed u/s. 153C of the Act for the A Ys. 2011-12 and 2012-13.

Tribunal held that for the purpose of section 153C of the Act, six years had to be reckoned prior to the date of receipt of seized material by the Assessing Officer of the other person. In the case of the assessee the period of six years had to be reckoned from the AY. 2013-14 to 2018-19. Therefore, the assessment proceedings completed for the AYs 2011-12 and 2012-13 u/s. 153C of the Act were not in accordance with law and were to be quashed. (AY.  2011-12, 2012-13)