S. 153A : Assessment–Search-Address at which search could be conducted would be place or location, where books of accounts, documents, jewellery, unaccounted assets could be located and it need not be registered office of person concerned-Proceedings u/s 153A is held to be valid. [S. 133A, 153A, Art. 226].
Zinzuwadia and Sons v. DCIT (2019) 419 ITR 169/ 265 Taxman 261/ 183 DTR 65/ 311 CTR 297 (Guj.)(HC)