S. 153C : Assessment-Income of any other person-Search-Concluded assessment did not abate-Assessment transferred to Mumbai-Notice of reassessment issued by Kolkata Officer-Thereafter-Null and void.[S.115JB, 143(3), 147, 148]

S. 153C : Assessment-Income of any other person-Search Development and construction of real estate-No incriminating material-The statement of the persons of Lodha group based on the electronically retrieved data-Addition based on such retrieved data, not sustainable, Addition was deleted. [S. 132(4), Evidence Act, 3, 22A, 45A, 62, 115, S. 65B, Information Technology Act, 2000, S. 2, 59, 65A, 65B, 79A,]

S. 153C : Assessment-Income of any other person-Search-Documents neither belonged to Assessee nor was incriminating in nature-Proceedings invalid. [S. 132]

S. 153C : Assessment-Income of any other person-Search-Interest Paid on post-dated cheques in cash outside books of account-No documents belonging to assessee was found and seized-Interest on Post-dated cheques to be deleted. [S. 132]

S. 153C : Assessment-Income of any other person-Search-Satisfaction note mentioning incriminating evidence-Not relating to relevant assessment year-Beyond jurisdiction-Addition is not valid. [S. 142(1), 143(2)]

S. 153C : Assessment-Income of any other person-Search-No incriminating material was found-Changing head of income from business income to income from other sources-Addition is not sustainable-Binding precedent-Pending of SLP-Ratio of High Court decision has to be followed. [S. 132]

S. 153C : Assessment-Income of any other person-Cash credits-Additions on account of unexplained credits-Absence of any contradictory material-Additions affirmed by CIT (A) justified. [S. 68, 153A]

S. 153C : Assessment-Income of any other person-Search-Undisclosed income-Retraction-Retraction statement is held to be valid-No incriminating material-Capitalisation fee-Extrapolation of addition in the previous year or subsequent year-Addition was deleted-Validity of assessment-Not raised before the Assessing Officer or CIT(A)-Application under Rule 27 was dismissed. [S. 132(4) 143(2), 292C, ITATR. 27.]

S. 153C : Assessment-Income of any other person-Search-Search on 27-10-2014-Seized Ledger account of transactions of person in respect of whom search conducted forwarded with satisfaction note to Assessing Officer of Assessee-Cannot be said to be belonging to assessee-Order is void ab initio-Pre amended law to be applied. [S. 132]

S. 153B : Assessment-Search-Time limit-DNCR not handwritten in assessment order-Order was not passed within limitation period-Order liable to be quashed as beyond limitation. [S. 132, 153D]