https://www.taxtmi.com/caselaws?id=207029 The High Court invalidated the search warrant issued by the Joint Director of Income Tax (Investigation), leading to the quashing of the subsequent assessment. The Court remitted the case back to the Tribunal for reconsideration in light of a retrospective amendment empowering the Joint Director to issue warrants. The decision emphasized the significance of proper authorization for search warrants and allowed both parties to reassert their grounds before the Tribunal, preserving the assessee's right to challenge the constitutional validity of the retrospective amendment. en-us Tue, 22 Nov 2011 00:00:00 +0530 Fri, 25 Nov 2011 09:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207029 The High Court invalidated the search warrant issued by the Joint Director of Income Tax (Investigation), leading to the quashing of the subsequent assessment. The Court remitted the case back to the Tribunal for reconsideration in light of a retrospective amendment empowering the Joint Director to issue warrants. The decision emphasized the significance of proper authorization for search warrants and allowed both parties to reassert their grounds before the Tribunal, preserving the assessee's right to challenge the constitutional validity of the retrospective amendment. Case-Laws Income Tax Tue, 22 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207029