https://www.taxtmi.com/caselaws?id=206841 The Court upheld the validity of assessments in a case involving challenges to assessments following a search and survey under the Income-tax Act. The Commissioner of Income-tax (Appeals) was found to lack jurisdiction to assess the validity of assessments based on alleged defects in the search warrant, focusing only on the merits of the income determined during assessment. The Court determined that the search warrants were not defective, dismissing the assessees' claims and allowing the Revenue's appeals. Other appeals were remanded for consideration on the merits by the Commissioner of Income-tax (Appeals). en-us Fri, 22 Oct 2010 00:00:00 +0530 Mon, 17 Dec 2012 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206841 The Court upheld the validity of assessments in a case involving challenges to assessments following a search and survey under the Income-tax Act. The Commissioner of Income-tax (Appeals) was found to lack jurisdiction to assess the validity of assessments based on alleged defects in the search warrant, focusing only on the merits of the income determined during assessment. The Court determined that the search warrants were not defective, dismissing the assessees' claims and allowing the Revenue's appeals. Other appeals were remanded for consideration on the merits by the Commissioner of Income-tax (Appeals). Case-Laws Income Tax Fri, 22 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206841