Held, that the warrant of authorisation clearly showed the name of the assessee as did the panchnama. Therefore, once the name of the assessee was mentioned in the search warrant and in the panchnama, the Commissioner (Appeals) was justified in confirming the action of the Assessing Officer in initiating proceedings under section 153A of the Act. (AY. 2012-13 to 2015-16).
Pujala Mahesh Babu v. Asst. CIT (2023)101 ITR 458 (Hyd) (Trib)
S. 153A : Assessment-Search-Warrant of authorization and panchanama clearly shows name of the assessee-Assessment proper. [S. 132]