Ramaiah Reddy v. ACIT

339 ITR 210High Court2011#1191 most cited

What is Ramaiah Reddy v. ACIT authority for?

A search operation is continuous and concludes only when the search party leaves the premises carrying the seized material, thereby fully implementing the search authorization. A restraint order under Section 132(3) is valid only when there is a practical difficulty in seizing material representing undisclosed income; otherwise, the officer is obligated to seize it.

96

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2014 to 2026.

Also referred to as

C. Ramaiah Reddy v ACIT · Ramaiah Reddy · Section 132 · Section 132(3) · search operation continuity · end of search · warrant of authorisation · restraint order conditions · seizure of undisclosed income · practical difficulty for seizure

Sections most often in play

Section 153ASection 68Section 132Section 153BSection 132(3)Section 132(8A)Section 115BBESection 69C

Issues it is cited on

section 132(2)section 132(5)section 132(3)warrant of authorisationsection 158besection 153b(1)(a)section 132(1)(a)section 153(2)section 153(1)(a)section 153b(1)section 2(31)section 53a

Judgments citing Ramaiah Reddy v. ACIT

AMOLAK SINGH BHATIA,BILASPUR vs. DCIT,CENTRAL CIRCLE-08, DELHI

ITA 3502/DEL/2025[2020-21]Status: DisposedITAT Delhi28 Jan 2026AY 2020-21

Bench: Shris.Rifaur Rahman & Shri Sudhir Kumar

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Ms. Amisha S. Gupt, CIT DR
Section 127Section 132Section 139Section 143(2)Section 153Section 153ASection 153DSection 246

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘E’: NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITA No.3502/Del/2025 (Assessment Year: 2020-21) Amolak Singh Bhatia, Narayan Niwas Punjabi Colony, Main Road Dayalband, Bilaspur - 495 001 (Chhattisgarh). VS. DCIT, Central Circle 08, New Delhi. (PAN : AIZPB9572H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ajay Wadhwa, Advocate Shri Shivam Garg, Advocate Shri Mihir Kaushik, Advocate REVENUE BY : Ms. Amisha S. Gupt, CIT DR Date of Hearing : 25.11.2026 Date of Order : 28.01.2026 ORDER PER S. RIFAUR RAHMAN, ACCOUNTA…

HABIB AGRO INDUSTRIES ,MANDYA vs. DCIT, CENTRAL CIRCLE, MYSURU

In the result, appeal of the assessee is hereby partly allowed

ITA 1330/BANG/2025[2009-10]Status: DisposedITAT Bangalore13 Nov 2025AY 2009-10

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri V Srinivasan, AdvocateFor Respondent: Shri Shivanand H Kalakeri, CIT (DR)
Section 132Section 153ASection 234Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1330 - 1335/Bang/2025 Assessment Year: 2009-10 – 2014-15 M/s Habib Agro Industries, Vs. The Dy. Commissioner of P.O No.155, Bothana Hosur, Income Tax, Central Circle, Mandya – 571 403 Mysuru. PAN – AABFH 0500 P . APPELLANT RESPONDENT Assessee by : Shri V Srinivasan, Advocate Revenue by : Shri Shivanand H Kalakeri, CIT (DR) Date of hearing : 04.09.2025 Date of Pronouncement : 10.11.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is a set of 6 appeals f…

HABIB AGRO INDUSTRIES,MANDYA vs. DCIT, CENTRAL CIRCLE, MYSURU

In the result, appeal of the assessee is hereby partly allowed

ITA 1335/BANG/2025[2014-15]Status: DisposedITAT Bangalore10 Nov 2025AY 2014-15

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri V Srinivasan, AdvocateFor Respondent: Shri Shivanand H Kalakeri, CIT (DR)
Section 132Section 153ASection 234Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1330 - 1335/Bang/2025 Assessment Year: 2009-10 – 2014-15 M/s Habib Agro Industries, Vs. The Dy. Commissioner of P.O No.155, Bothana Hosur, Income Tax, Central Circle, Mandya – 571 403 Mysuru. PAN – AABFH 0500 P . APPELLANT RESPONDENT Assessee by : Shri V Srinivasan, Advocate Revenue by : Shri Shivanand H Kalakeri, CIT (DR) Date of hearing : 04.09.2025 Date of Pronouncement : 10.11.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is a set of 6 appeals f…

HABIB AGRO INDUSTRIES,MANDYA vs. DCIT, CENTRAL CIRCLE, MYSURU

In the result, appeal of the assessee is hereby partly allowed

ITA 1334/BANG/2025[2013-14]Status: DisposedITAT Bangalore10 Nov 2025AY 2013-14

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri V Srinivasan, AdvocateFor Respondent: Shri Shivanand H Kalakeri, CIT (DR)
Section 132Section 153ASection 234Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1330 - 1335/Bang/2025 Assessment Year: 2009-10 – 2014-15 M/s Habib Agro Industries, Vs. The Dy. Commissioner of P.O No.155, Bothana Hosur, Income Tax, Central Circle, Mandya – 571 403 Mysuru. PAN – AABFH 0500 P . APPELLANT RESPONDENT Assessee by : Shri V Srinivasan, Advocate Revenue by : Shri Shivanand H Kalakeri, CIT (DR) Date of hearing : 04.09.2025 Date of Pronouncement : 10.11.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is a set of 6 appeals f…

HABIB AGRO INDUSTRIES ,MANDYA vs. DCIT, CENTRAL CIRCLE, MYSURU

In the result, appeal of the assessee is hereby partly allowed

ITA 1333/BANG/2025[2012-13]Status: DisposedITAT Bangalore10 Nov 2025AY 2012-13

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri V Srinivasan, AdvocateFor Respondent: Shri Shivanand H Kalakeri, CIT (DR)
Section 132Section 153ASection 234Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1330 - 1335/Bang/2025 Assessment Year: 2009-10 – 2014-15 M/s Habib Agro Industries, Vs. The Dy. Commissioner of P.O No.155, Bothana Hosur, Income Tax, Central Circle, Mandya – 571 403 Mysuru. PAN – AABFH 0500 P . APPELLANT RESPONDENT Assessee by : Shri V Srinivasan, Advocate Revenue by : Shri Shivanand H Kalakeri, CIT (DR) Date of hearing : 04.09.2025 Date of Pronouncement : 10.11.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is a set of 6 appeals f…

HABIB AGRO INDUSTRIES ,MANDYA vs. DCIT, CENTRAL CIRCLE, MYSURU

In the result, appeal of the assessee is hereby partly allowed

ITA 1332/BANG/2025[2011-12]Status: DisposedITAT Bangalore10 Nov 2025AY 2011-12

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri V Srinivasan, AdvocateFor Respondent: Shri Shivanand H Kalakeri, CIT (DR)
Section 132Section 153ASection 234Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1330 - 1335/Bang/2025 Assessment Year: 2009-10 – 2014-15 M/s Habib Agro Industries, Vs. The Dy. Commissioner of P.O No.155, Bothana Hosur, Income Tax, Central Circle, Mandya – 571 403 Mysuru. PAN – AABFH 0500 P . APPELLANT RESPONDENT Assessee by : Shri V Srinivasan, Advocate Revenue by : Shri Shivanand H Kalakeri, CIT (DR) Date of hearing : 04.09.2025 Date of Pronouncement : 10.11.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is a set of 6 appeals f…

HABIB AGRO INDUSTRIES ,MANDYA vs. DCIT, CENTRAL CIRCLE, MYSURU

In the result, appeal of the assessee is hereby partly allowed

ITA 1331/BANG/2025[2010-11]Status: DisposedITAT Bangalore10 Nov 2025AY 2010-11

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri V Srinivasan, AdvocateFor Respondent: Shri Shivanand H Kalakeri, CIT (DR)
Section 132Section 153ASection 234Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1330 - 1335/Bang/2025 Assessment Year: 2009-10 – 2014-15 M/s Habib Agro Industries, Vs. The Dy. Commissioner of P.O No.155, Bothana Hosur, Income Tax, Central Circle, Mandya – 571 403 Mysuru. PAN – AABFH 0500 P . APPELLANT RESPONDENT Assessee by : Shri V Srinivasan, Advocate Revenue by : Shri Shivanand H Kalakeri, CIT (DR) Date of hearing : 04.09.2025 Date of Pronouncement : 10.11.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is a set of 6 appeals f…

MR ISMAIL MUHAMMAD KHAN ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 4289/MUM/2023[2018-19]Status: DisposedITAT Mumbai20 Jun 2025AY 2018-19

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…last date to pass Assessment order is 31/3/2023. III Based on above factual matrix, the legal submissions of the Assessee are asunder: A Restraint Order u/s 132(3) does not extend the time limit to complete Assessement. 1. In C. Ramaiah Reddy v ACIT (2011) 339 ITR 210 (Karn)(HC) [Pg 38-69] it is held as under: Para 71 and 72 states that Search has to be continuous. It comes to an end when the Search party leaves the premises carrying with them the seized material. Authorisation for search is fully implemented once the search party leaves the premises. Para 75 states that restraint order u/s 132(3) can be pas…

MR ISMAIL MUHAMMAD KHAN,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 4288/MUM/2023[2019-20]Status: DisposedITAT Mumbai20 Jun 2025AY 2019-20

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…last date to pass Assessment order is 31/3/2023. III Based on above factual matrix, the legal submissions of the Assessee are asunder: A Restraint Order u/s 132(3) does not extend the time limit to complete Assessement. 1. In C. Ramaiah Reddy v ACIT (2011) 339 ITR 210 (Karn)(HC) [Pg 38-69] it is held as under: Para 71 and 72 states that Search has to be continuous. It comes to an end when the Search party leaves the premises carrying with them the seized material. Authorisation for search is fully implemented once the search party leaves the premises. Para 75 states that restraint order u/s 132(3) can be pas…

MR ISMAIL MUHAMMAD KHAN ,MUMBAI vs. ASSISATNT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 4286/MUM/2023[2020-21]Status: DisposedITAT Mumbai20 Jun 2025AY 2020-21

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…last date to pass Assessment order is 31/3/2023. III Based on above factual matrix, the legal submissions of the Assessee are asunder: A Restraint Order u/s 132(3) does not extend the time limit to complete Assessement. 1. In C. Ramaiah Reddy v ACIT (2011) 339 ITR 210 (Karn)(HC) [Pg 38-69] it is held as under: Para 71 and 72 states that Search has to be continuous. It comes to an end when the Search party leaves the premises carrying with them the seized material. Authorisation for search is fully implemented once the search party leaves the premises. Para 75 states that restraint order u/s 132(3) can be pas…

ISMAIL MUHAMMAD KHAN,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 4273/MUM/2023[2016-17]Status: DisposedITAT Mumbai20 Jun 2025AY 2016-17

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…last date to pass Assessment order is 31/3/2023. III Based on above factual matrix, the legal submissions of the Assessee are asunder: A Restraint Order u/s 132(3) does not extend the time limit to complete Assessement. 1. In C. Ramaiah Reddy v ACIT (2011) 339 ITR 210 (Karn)(HC) [Pg 38-69] it is held as under: Para 71 and 72 states that Search has to be continuous. It comes to an end when the Search party leaves the premises carrying with them the seized material. Authorisation for search is fully implemented once the search party leaves the premises. Para 75 states that restraint order u/s 132(3) can be pas…

ISMAIL MUHAMMAD KHAN,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME, CENTRAL CIRCLE-1 (2),, MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 4272/MUM/2023[2017-18]Status: DisposedITAT Mumbai20 Jun 2025AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…last date to pass Assessment order is 31/3/2023. III Based on above factual matrix, the legal submissions of the Assessee are asunder: A Restraint Order u/s 132(3) does not extend the time limit to complete Assessement. 1. In C. Ramaiah Reddy v ACIT (2011) 339 ITR 210 (Karn)(HC) [Pg 38-69] it is held as under: Para 71 and 72 states that Search has to be continuous. It comes to an end when the Search party leaves the premises carrying with them the seized material. Authorisation for search is fully implemented once the search party leaves the premises. Para 75 states that restraint order u/s 132(3) can be pas…

ISMAIL MUHAMMAD KHAN,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), MUMBAI

In the result all the appeals filed by both the\nassessees are stands allowed

ITA 4267/MUM/2023[2011-12]Status: DisposedITAT Mumbai20 Jun 2025AY 2011-12
Section 153ASection 250Section 68Section 69C

…to pass Assessment order\nis 31/3/2023.\n\nIII Based on above factual matrix, the legal submissions of the\nAssessee are asunder:\n\nA Restraint Order u/s 132(3) does not extend the time limit to\ncomplete Assessement.\n\n1. In C. Ramaiah Reddy v ACIT (2011) 339 ITR 210 (Karn)(HC)\n[Pg 38-69] it is held as under:\n\nPara 71 and 72 states that Search has to be continuous. It\ncomes to an end when the Search party leaves the premises\ncarrying with them the seized material. Authorisation for\nsearch is fully implemented once the search party leaves the\npremises.\n\nPara 75 states that restraint order u/s_132(3) c…

M/S. INDEX LOGISTICS PVT LTD,MUMBAI vs. ACIT CC 1 (2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 3362/MUM/2023[2018-19]Status: DisposedITAT Mumbai20 Jun 2025AY 2018-19

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…last date to pass Assessment order is 31/3/2023. III Based on above factual matrix, the legal submissions of the Assessee are asunder: A Restraint Order u/s 132(3) does not extend the time limit to complete Assessement. 1. In C. Ramaiah Reddy v ACIT (2011) 339 ITR 210 (Karn)(HC) [Pg 38-69] it is held as under: Para 71 and 72 states that Search has to be continuous. It comes to an end when the Search party leaves the premises carrying with them the seized material. Authorisation for search is fully implemented once the search party leaves the premises. Para 75 states that restraint order u/s 132(3) can be pas…

M/S. INDEX LOGISTICS PVT LTD,MUMBAI vs. ACIT CC 1 (2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 3361/MUM/2023[2019-20]Status: DisposedITAT Mumbai20 Jun 2025AY 2019-20

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…last date to pass Assessment order is 31/3/2023. III Based on above factual matrix, the legal submissions of the Assessee are asunder: A Restraint Order u/s 132(3) does not extend the time limit to complete Assessement. 1. In C. Ramaiah Reddy v ACIT (2011) 339 ITR 210 (Karn)(HC) [Pg 38-69] it is held as under: Para 71 and 72 states that Search has to be continuous. It comes to an end when the Search party leaves the premises carrying with them the seized material. Authorisation for search is fully implemented once the search party leaves the premises. Para 75 states that restraint order u/s 132(3) can be pas…

M/S. INDEX LOGISTICS PVT LTD,MUMBAI vs. ACIT CC 1 (2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 3360/MUM/2023[2020-21]Status: DisposedITAT Mumbai20 Jun 2025AY 2020-21

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…last date to pass Assessment order is 31/3/2023. III Based on above factual matrix, the legal submissions of the Assessee are asunder: A Restraint Order u/s 132(3) does not extend the time limit to complete Assessement. 1. In C. Ramaiah Reddy v ACIT (2011) 339 ITR 210 (Karn)(HC) [Pg 38-69] it is held as under: Para 71 and 72 states that Search has to be continuous. It comes to an end when the Search party leaves the premises carrying with them the seized material. Authorisation for search is fully implemented once the search party leaves the premises. Para 75 states that restraint order u/s 132(3) can be pas…

M/S. INDEX LOGISTICS PVT LTD,MUMBAI vs. ACIT CC 1 (2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 3347/MUM/2023[2016-17]Status: DisposedITAT Mumbai20 Jun 2025AY 2016-17

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…last date to pass Assessment order is 31/3/2023. III Based on above factual matrix, the legal submissions of the Assessee are asunder: A Restraint Order u/s 132(3) does not extend the time limit to complete Assessement. 1. In C. Ramaiah Reddy v ACIT (2011) 339 ITR 210 (Karn)(HC) [Pg 38-69] it is held as under: Para 71 and 72 states that Search has to be continuous. It comes to an end when the Search party leaves the premises carrying with them the seized material. Authorisation for search is fully implemented once the search party leaves the premises. Para 75 states that restraint order u/s 132(3) can be pas…

M/S. INDEX LOGISTICS PVT LTD,MUMBAI vs. ACIT CC 1 (2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 3346/MUM/2023[2017-18]Status: DisposedITAT Mumbai20 Jun 2025AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…last date to pass Assessment order is 31/3/2023. III Based on above factual matrix, the legal submissions of the Assessee are asunder: A Restraint Order u/s 132(3) does not extend the time limit to complete Assessement. 1. In C. Ramaiah Reddy v ACIT (2011) 339 ITR 210 (Karn)(HC) [Pg 38-69] it is held as under: Para 71 and 72 states that Search has to be continuous. It comes to an end when the Search party leaves the premises carrying with them the seized material. Authorisation for search is fully implemented once the search party leaves the premises. Para 75 states that restraint order u/s 132(3) can be pas…

M/S. TRISHUL BUILDTECH & INFRASTRUCTURES PVT. LTD.,,BENGALURU vs. THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, assessee’s appeals are partly allowed

ITA 109/BANG/2022[2018-19]Status: DisposedITAT Bangalore14 Nov 2022AY 2018-19

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri A. Shankar, Senior AdvocateFor Respondent: Shri Manjunath Karkihalli, D.R
Section 250

…stion whether the validity of search can be questioned in an appeal before the appellate authorities has been answered in favour of the Assessee and against the revenue in the decision of the Karnataka High Court in the case of C Ramaiah Reddy Vs. ACIT (2011) 339 ITR 210 (Kar.) (Paper book Pages 96 — 128 of the case law compilation no.1) wherein the Hon'ble Court has held that a valid search is sine qua non for initiating proceedings under special chapters of assessment. d) The notice issued by the learned Assessing officer under section 153A of the Act is not valid in law and without assumption of proper and va…

M/S. TRISHUL BUILDTECH & INFRASTRUCTURES PVT. LTD.,,BENGALURU vs. THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, assessee’s appeals are partly allowed

ITA 108/BANG/2022[2017-18]Status: DisposedITAT Bangalore14 Nov 2022AY 2017-18

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri A. Shankar, Senior AdvocateFor Respondent: Shri Manjunath Karkihalli, D.R
Section 250

…stion whether the validity of search can be questioned in an appeal before the appellate authorities has been answered in favour of the Assessee and against the revenue in the decision of the Karnataka High Court in the case of C Ramaiah Reddy Vs. ACIT (2011) 339 ITR 210 (Kar.) (Paper book Pages 96 — 128 of the case law compilation no.1) wherein the Hon'ble Court has held that a valid search is sine qua non for initiating proceedings under special chapters of assessment. d) The notice issued by the learned Assessing officer under section 153A of the Act is not valid in law and without assumption of proper and va…

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