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It is noted that the assessee has raised issue of legality of the proceedings initiated u/s 153C of the Income Tax Act [IT(SS)A No.44/Ind/2015 & CO 45/Ind/2016] [M/s. Brilliant Sare Reality Pvt. Ltd. Indore] (herein after called as 'the Act). Therefore, the cross objection of the assessee requires to be adjudicated first.

3. The facts giving rise to the present appeal are that a search & seizure operation u/s 132 of the Act was carried out on 4.2.2009 in the cases of commonly known as M/s. Zoom Developers and Brilliant Estate. During the course of search, certain documents pertaining to the assessee company were found. Accordingly, a notice u/s 153C of the Act was issued on 15.12.2009. In response to the notice, the assessee has raised an objection. The assessee filed an objection dated 15.1.2010, wherein the legality of the notice was challenged. However, this objection of the assessee was not accepted and the assessment was framed, thereby the A.O. made addition of Rs.65,87,000/- in respect of cash payments amounting to Rs.32,93,500/-. Against this, the assessee preferred an appeal before the Ld. CIT(A), who after considering the submissions partly [IT(SS)A No.44/Ind/2015 & CO 45/Ind/2016] [M/s. Brilliant Sare Reality Pvt. Ltd. Indore] allowed the appeal. Thereby the addition made by the assessing officer was deleted. However, the question of legality was decided against the assessee. In cross objection, the assessee has challenged the order of the Ld. CIT(A) in respect of rejecting ground taken against the legality of the proceedings u/s 153C of the Act. It is contended by the Ld. Counsel for the assessee that the assessment has not been framed in accordance with law. Before the A.O., the objection was raised that no incriminating material pertaining to the assessee was recovered and assessment is therefore not made on the basis of incriminating material.