There was no incriminating material was found or requisitioned. The notice was issued u/s 153A of the Act. The assessee filed writ to quash the notice issued u/s 153A of the Act. Allowing the petition the Court held  that the Department did not indicate in its notice what were the seized material under section 132 or books of account or other documents or any assets requisitioned under section 132A. The notice was bereft of any material. The Department had not mentioned in the notice the basis for issuing the notice under section 153A so that the assessee could comply with it as prescribed. The notice issued under section 153A was not valid. (AY. 2012-13)