The assessment under section 153A was framed pursuant to a search conducted at the assessee’s premises. However, the search warrant and the panchnama were issued in the names of third parties and not in the name of the assessee. The Tribunal held that, in the absence of a valid search against the assessee, the Assessing Officer lacked jurisdiction to invoke section 153A. The Commissioner (Appeals) was justified in annulling the assessment. (AY. 2011-12 to 2015-16).