The appeal came to be allowed by accepting the contention of the Revenue by arriving at a conclusion that the notice issued to the assessee on June 1, 2010 under section 153A of the Act would not invalidate the assessment by relying upon section 292B of the Act. It was also held by the Tribunal that notice though issued under section 153A of the Act, the assessee had responded to the same by filing return of income, participated in the proceedings till the framing of assessment order. It was also held that, it was not the case of the assessee that he would not fall within the scope and ambit of section 153C of the Act. On these grounds, the Tribunal allowed the appeal filed by the Revenue and set aside the order of the Commissioner of Income-tax (Appeals) and remitted the matter back to the Commissioner of Income-tax (Appeals) to adjudicate the matter on merits. Hence, this appeal.