https://www.taxtmi.com/caselaws?id=120947 The Tribunal determined that the search under Section 132 was invalid as it was not conducted at the premises occupied by the assessee. Consequently, assessments made under Section 143(3) read with Section 153A were declared null and void. Due to this invalidity, the Tribunal did not adjudicate on the merits of disallowances related to interest under Section 14A, business administrative expenses, and electricity expenses. All five appeals filed by the assessee were partly allowed. en-us Fri, 28 Sep 2007 00:00:00 +0530 Thu, 01 Feb 2024 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120947 The Tribunal determined that the search under Section 132 was invalid as it was not conducted at the premises occupied by the assessee. Consequently, assessments made under Section 143(3) read with Section 153A were declared null and void. Due to this invalidity, the Tribunal did not adjudicate on the merits of disallowances related to interest under Section 14A, business administrative expenses, and electricity expenses. All five appeals filed by the assessee were partly allowed. Case-Laws Income Tax Fri, 28 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120947