https://www.taxtmi.com/caselaws?id=211824 The High Court allowed the appeals, setting aside the Tribunal's orders and remanding the appeals for a decision on merits. The Court found that the search conducted under Section 132 of the Income Tax Act was valid, as the warrants listed individual names of the assessees along with the group name, indicating a connected group of concerns. Despite no objections raised earlier, the assessees challenged the warrants' validity in the second appeal, which the Tribunal upheld without considering the warrant's contents. The Court considered the procedural adherence and a reversed Tribunal order in a similar case, leading to the appeals being allowed. en-us Tue, 10 Jan 2012 00:00:00 +0530 Tue, 15 Jan 2013 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211824 The High Court allowed the appeals, setting aside the Tribunal's orders and remanding the appeals for a decision on merits. The Court found that the search conducted under Section 132 of the Income Tax Act was valid, as the warrants listed individual names of the assessees along with the group name, indicating a connected group of concerns. Despite no objections raised earlier, the assessees challenged the warrants' validity in the second appeal, which the Tribunal upheld without considering the warrant's contents. The Court considered the procedural adherence and a reversed Tribunal order in a similar case, leading to the appeals being allowed. Case-Laws Income Tax Tue, 10 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211824