https://www.taxtmi.com/caselaws?id=76878 The court invalidated the assessment and proceedings due to the unauthorized search warrant issued by the Additional Director of Income-tax (Investigation), as per precedent. Subsequently, the Finance (No. 2) Act, 2009 amendment empowered the Additional Director to issue warrants retrospectively, leading to the remittance of matters back to the Tribunal for the revival of appeals by both parties on all grounds. The Tribunal was directed to reconsider the appeals, allowing for a fresh examination of the issues raised, with the assessee retaining the right to challenge the constitutional validity of the amendment. en-us Tue, 16 Feb 2010 00:00:00 +0530 Tue, 06 Sep 2011 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76878 The court invalidated the assessment and proceedings due to the unauthorized search warrant issued by the Additional Director of Income-tax (Investigation), as per precedent. Subsequently, the Finance (No. 2) Act, 2009 amendment empowered the Additional Director to issue warrants retrospectively, leading to the remittance of matters back to the Tribunal for the revival of appeals by both parties on all grounds. The Tribunal was directed to reconsider the appeals, allowing for a fresh examination of the issues raised, with the assessee retaining the right to challenge the constitutional validity of the amendment. Case-Laws Income Tax Tue, 16 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76878