Notice U/s. 153A issued without search is bad in law

In the instant case, it is the assessment of person allegedly searched, which is disputed before us, unlike the notice issued for the assessment of `other person’ before the Hon’ble Supreme Court. Even otherwise, the issue of invalidity of the search warrant in that case was not raised at any point of time prior to the notice under section 158BD. On the contrary, the assessee contested the validity of search before the AO at the very threshold, immediately on receipt of notice u/s 153A. Moreover, in that case, a search operation actually took place and the defect, if any, claimed was in th...