Assessment U/s. 153A is Valid if Income been disclosed after Search and cannot be said to be without jurisdiction

Common ground raised by the assessee in this case  is that the Assessment is vitiated on account of lack of jurisdiction. The ld. Authorised Representative for assessee submitted that the Commissioner of Income Tax (Appeals) erred in not noting that the impugned assessment had been passed in the absence of proper and valid authorization. The proceedings were thus wholly invalid and liable to be quashed as such. The assessments are based only on surmises, presumptions and assumption and no incriminating document was found at the time of search, warranting the proceedings in terms of Sec. 153A ...