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Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta
seizure operation, notice 22 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years: 2011-12 and Ors. u/S. 153A was issued to Assessee—AO invoking section 153A passed assessment order against assessee—CIT(A) and Tribunal held that assumption of jurisdiction under Section 153A for said AYs was bad in law—Held, if no incriminating material was found during course of search