Dismissing the appeal of the assessee the Court held that a perusal of the notice would establish that though the heading was S.  153A  the AO proposed to assess the assessee’s income under S.153C of the Act .  It was not the case of the assessee that he did not fall within the scope and ambit of the provisions of S.  153C and no prejudice having been alleged during the course of assessment proceedings, notice issued to the assessee and the consequential assessment orders passed could not get invalidated.( AY.2005-06 to 2007-08)