Allowing the appeal of the assessee, when there was no search proceedings against the assessee , assessment made in consequence of notice issued under S.153A, is invalid and void ab initio . ( AY. 2007 -08 , 2010-11)
Regency Mahavir Properties v. ACIT (2018) 169 ITD 35 / 64 ITR 628(Mum) (Trib.)
S. 153A : Assessment – Search-When there was no search proceedings against the assessee , assessment made in consequence of notice issued under section 153A, is invalid and void ab initio . [ S. 69,132 ]