https://www.taxtmi.com/caselaws?id=225137 The court held that the Income Tax Appellate Tribunal (ITAT) lacks jurisdiction to determine the validity of searches under Section 132 of the Income Tax Act, 1961, and cannot compel the department to produce the 'satisfaction note'. The court emphasized that such matters should be addressed through writ petitions in the High Court, not in appeals before the ITAT. The ITAT was instructed to focus on assessing the correctness of assessment orders rather than questioning search validity. The court ruled in favor of the revenue, directing the ITAT to promptly resolve the pending appeal without delving into search operation validity. en-us Fri, 05 Apr 2013 00:00:00 +0530 Thu, 24 Oct 2013 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=225137 The court held that the Income Tax Appellate Tribunal (ITAT) lacks jurisdiction to determine the validity of searches under Section 132 of the Income Tax Act, 1961, and cannot compel the department to produce the 'satisfaction note'. The court emphasized that such matters should be addressed through writ petitions in the High Court, not in appeals before the ITAT. The ITAT was instructed to focus on assessing the correctness of assessment orders rather than questioning search validity. The court ruled in favor of the revenue, directing the ITAT to promptly resolve the pending appeal without delving into search operation validity. Case-Laws Income Tax Fri, 05 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=225137