Tribunal held that when the search authorisation in the name of the assessee but carried out on the premises of the Directors, proceedings concluded under the provisions of section 153A is invalid. (AY. 2017-18, 2018-19)(ITA Nos. 182, 183 /Bang / 2023 dt 7-8 2024)
DCIT v. BlueLine Foods (India)Pvt Ltd (2024) Chamber’s Journal-September-P. 112 (TM) (Bang)(Trib)
S. 153A: Assessment-Search-Authorisation in the name of assessee-Search conducted at the premises of Directors-Proceedings are invalid.[S. 132, 133A(3)(ia)]
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