AO not justified in assuming jurisdiction u/s 153C based on documents which does not indicate existence of any unaccounted income

Smt. Sunita Bhagchandka Vs. ACIT (ITAT Delhi)

The search took place on 24/1/2007. The notice u/s 153C read with section 153A was issued to the assessee on 1/12/2008. The assessee filed a return of income for the impugned assessment year on 11/07/2006. The due date for issue of any notice u/s 143 (2) of the income tax act was up to 30/9/2007. Admittedly, no notice u/s 143 (2) of the act was issued to the assessee however on 28/11/2008, learned assessing officer recorded the satisfaction u/s 153C of the act. Based on this on 0

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