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TMI Blog2022 (5) TMI 1347X X X X Extracts X X X X X X X X Extracts X X X X ..... n the case of the assessee who is other than the person searched is not valid. The same view was also taken by the Ld. CIT(A) while allowing the legal ground raised before him and held that the notice issued U/s. 153C of the Act is invalid in the case of the assessee. It is not out of place to mention that any defects in notices u/s. 153A / 153C of the Act, whereby the Assessing Officer assumes jurisdiction, are not curable U/s. 292BB of the Act even the assessee participated in the assessment proceedings without objection. Therefore, it can be safely concluded that in the instant case, since the issue of notice u/s. 153C is invalid and consequently, the assessment order passed U/s. 143(3) r.w.s 153C is bad in law and void ab initio. Acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment proceedings and not raised any objection during the course of assessment proceedings. 4. Any other ground urged at the time of hearing. 3. Brief facts of the case are that the assessee is an individual engaged in the business of pisciculture during the AY 2017-18 and filed his return of income for the AY 2017-18 on 5/8/2017 admitting a total income of Rs. 5,26,820/-. Search was conducted in the case of Sri K. Venkata Rama Rao on 02/11/2017 and subsequently the appellant was also subjected to search U/s. 132 of the Act and certain documents were seized. Since the documents seized pertains to the determination of income of the assessee, a notice U/s. 153A of the Act was issued on the assessee and in response the assessee fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld. CIT (A) allowed the legal ground in favour of the assessee and partly allowed the assessee s appeal. Aggrieved with the decision of the Ld. CIT(A), the Revenue is in appeal before the Tribunal by raising the above mentioned grounds of appeal. 6. Before us the Ld. DR argued that as per the provisions of section 292BB of the Act, if the assessee had participated in the proceedings by way of legal fiction, notice would be deemed to be valid even if there be infractions detailed in the section. Therefore, considering the above, since the assessee had participated during the assessment proceedings without any objection, the decision taken by the Ld. AO is valid and prayed for sustaining the order of the Ld. AO. 7. On the other hand, Ld ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o mention that any defects in notices U/s. 153A / 153C of the Act, whereby the Assessing Officer assumes jurisdiction, are not curable U/s. 292BB of the Act even the assessee participated in the assessment proceedings without objection. Therefore, it can be safely concluded that in the instant case, since the issue of notice U/s. 153C is invalid and consequently, the assessment order passed U/s. 143(3) r.w.s 153C is bad in law and void ab initio. Accordingly, we uphold the decision of the Ld. CIT(A) on the issue of legal ground and dismiss the grounds raised by the Revenue. 9. In the result, appeal of the Revenue is dismissed. C.O. No.02/Viz/2022 (By Assessee) 10. The cross objections raised by the assessee are in support of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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