https://www.taxtmi.com/caselaws?id=62633 The ITAT Special Bench determined that it lacks the authority to adjudicate the validity of a search conducted under section 132 during an appeal against block assessment. The Tribunal's jurisdiction is limited to assessment proceedings and does not extend to examining the authorization of the search. The only recourse for the assessee is to challenge the search's validity through a writ petition in the HC. Consequently, the matter will return to the regular Bench for further proceedings, guided by the Special Bench's decision. en-us Tue, 07 Jun 2005 00:00:00 +0530 Mon, 13 May 2024 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62633 The ITAT Special Bench determined that it lacks the authority to adjudicate the validity of a search conducted under section 132 during an appeal against block assessment. The Tribunal's jurisdiction is limited to assessment proceedings and does not extend to examining the authorization of the search. The only recourse for the assessee is to challenge the search's validity through a writ petition in the HC. Consequently, the matter will return to the regular Bench for further proceedings, guided by the Special Bench's decision. Case-Laws Income Tax Tue, 07 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62633