Search at house of partner cannot be deemed as search on assessee firm

Mere mentioning of name in Search Warrant & Panchanama not sufficient for contemplating search against the assessee firm, Search at the residential premises of the Partners could not be deemed to be a search on the assessee firm, In pursuance of only a survey operation under section 133A, assessments u/s.153A could not be framed.

In this case there was a search. In the warrant of authorisation the assessee’s firm’s name was there atfer the names of 8 individ

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