Sec. 153A of Income Tax Act, 1961— Assessment — Although the assessee has filed return in response to notice issued u/s 153A but such return has been filed under protest in order to comply with statutory provisions of the Act, therefore, we are of the considered view that the firm was not in existence and was ceased to exist on the date of search and mere holding a PAN does not alter the legal position that the firm was not in existence and accordingly, the assessment framed u/s 143(3) r.w.s. 153A is void and ab initio and the CIT(A) after considering the relevant facts has rightly quashed assessment order passed by the A.O. as null and void - DEPUTY CIT V/s R.R. GOLD PALACE - [2020] 28 ITCD Online 057 (ITAT-BANGALORE)