https://www.taxtmi.com/caselaws?id=205148 HC held that a search conducted without a valid warrant in the name of the assessee is not a valid search under s.132, and initiation of a valid search under s.132 is a prerequisite to issue a notice under s.153A against that person; absent such initiation the s.153A notice is invalid. The matter is remitted to the Tribunal for rehearing due to inadequate factual findings. The court noted seized material may nonetheless be usable by tax authorities subject to law as recognized by the higher court. en-us Fri, 02 Jul 2010 00:00:00 +0530 Tue, 18 Nov 2025 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205148 HC held that a search conducted without a valid warrant in the name of the assessee is not a valid search under s.132, and initiation of a valid search under s.132 is a prerequisite to issue a notice under s.153A against that person; absent such initiation the s.153A notice is invalid. The matter is remitted to the Tribunal for rehearing due to inadequate factual findings. The court noted seized material may nonetheless be usable by tax authorities subject to law as recognized by the higher court. Case-Laws Income Tax Fri, 02 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205148