https://www.taxtmi.com/caselaws?id=215046 The High Court allowed the appeals, setting aside the Tribunal's orders and remanding the case for a decision on merits. The court emphasized the importance of following proper procedures and warrant requirements in assessments under the Income Tax Act. The search conducted under Section 132 was deemed valid, with warrants issued correctly for assessees in the same building under a group name, despite operating under different names for tax benefits. The court rejected the assessees' contention about defective warrants raised at a late stage, citing a previous decision in favor of the Revenue. en-us Tue, 10 Jan 2012 00:00:00 +0530 Fri, 17 Aug 2012 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215046 The High Court allowed the appeals, setting aside the Tribunal's orders and remanding the case for a decision on merits. The court emphasized the importance of following proper procedures and warrant requirements in assessments under the Income Tax Act. The search conducted under Section 132 was deemed valid, with warrants issued correctly for assessees in the same building under a group name, despite operating under different names for tax benefits. The court rejected the assessees' contention about defective warrants raised at a late stage, citing a previous decision in favor of the Revenue. Case-Laws Income Tax Tue, 10 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215046