https://www.taxtmi.com/caselaws?id=237654 The High Court dismissed the Income Tax Appeal, upholding the Tribunal's decisions on the issues raised in the case. The Court affirmed that the search authorization must be in the name of the assessee for Section 158 BC to apply, found no error in the Tribunal's decision to set aside the Assessing Officer's order, ruled in favor of the assessee on the undisclosed income determination under Section 158 BA (3), and upheld the deletion of specific additions in the assessment order by the Tribunal. en-us Mon, 15 Jul 2013 00:00:00 +0530 Fri, 04 Oct 2013 01:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237654 The High Court dismissed the Income Tax Appeal, upholding the Tribunal's decisions on the issues raised in the case. The Court affirmed that the search authorization must be in the name of the assessee for Section 158 BC to apply, found no error in the Tribunal's decision to set aside the Assessing Officer's order, ruled in favor of the assessee on the undisclosed income determination under Section 158 BA (3), and upheld the deletion of specific additions in the assessment order by the Tribunal. Case-Laws Income Tax Mon, 15 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237654