https://www.taxtmi.com/caselaws?id=207756 The court found the warrant of authorization for the search under Section 132 of the Income Tax Act to be invalid and unsustainable. The search conducted was deemed illegal, and consequential notices issued under Section 153A for the assessment years 2004-05 to 2009-10 were quashed. The court emphasized the necessity for the satisfaction note to be based on contemporaneous material and for transparency in such actions. It concluded that the search was a roving exercise without new material, rendering the authorization and subsequent steps invalid. No costs were awarded. en-us Fri, 09 Dec 2011 00:00:00 +0530 Wed, 25 Jan 2012 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207756 The court found the warrant of authorization for the search under Section 132 of the Income Tax Act to be invalid and unsustainable. The search conducted was deemed illegal, and consequential notices issued under Section 153A for the assessment years 2004-05 to 2009-10 were quashed. The court emphasized the necessity for the satisfaction note to be based on contemporaneous material and for transparency in such actions. It concluded that the search was a roving exercise without new material, rendering the authorization and subsequent steps invalid. No costs were awarded. Case-Laws Income Tax Fri, 09 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207756