https://www.taxtmi.com/caselaws?id=205817 The court upheld the validity of the search and seizure conducted under section 132 of the Income-tax Act, based on the respondent's own information linking undisclosed income. The respondent was deemed a resident under section 6(1)(c) due to his prolonged stays in India and lack of substantial ties to foreign countries. The court affirmed the order holding the respondent liable for tax in India, dismissing claims of coercion and jurisdictional issues. The appeal was allowed, overturning the single judge's decision and directing prompt assessment proceedings with respondent participation. en-us Thu, 23 Dec 2010 00:00:00 +0530 Fri, 21 Dec 2012 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205817 The court upheld the validity of the search and seizure conducted under section 132 of the Income-tax Act, based on the respondent's own information linking undisclosed income. The respondent was deemed a resident under section 6(1)(c) due to his prolonged stays in India and lack of substantial ties to foreign countries. The court affirmed the order holding the respondent liable for tax in India, dismissing claims of coercion and jurisdictional issues. The appeal was allowed, overturning the single judge's decision and directing prompt assessment proceedings with respondent participation. Case-Laws Income Tax Thu, 23 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205817