Validity of an assessment framed under section 153A of IT Act in case of a person not searched

The prerequisite condition for application of section 153A is that assessment under this section can be made against a person in the case of whom a search is initiated under section 132; non-fulfillment of onditions laid down in sections 153A is a jurisdictional defect which cannot be cured. RELEVANT PARAGRAPHS 44. We have carefully considered the rival submissions in the  light of material placed before us. The assessments in the present case have been made u/s 153A of the Act. Section 13A provides that in case a person against whom search is initiated u/s 132A of the Act then notwithstandin...