Proceedings u/s Sec 153C instead of sec. 153A to be made in case incriminating material found at premises of third party

Mr. Trilok Chand Chaudhary Vs ACIT (ITAT Delhi)

Conclusion: AO made assessment under section 153A in case of assessee by using the material found in the course of search at the premise of third party which was not permitted in view of the express provision of the law as proceedings should be initiated u/s 153C and failure to do so rendered the addition in the section 153A assessment void-ab-initio

Held: During search proceeding at the premise of A certain

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