S. 153C : Assessment-Income of any other person-Search-Appelllate Tribunal-Additional ground-Legal issue-Admitted-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.[S. 143(3), 153A, 254(1)]