https://www.taxtmi.com/caselaws?id=241451 Section 153A is treated as jurisdictionally triggered by initiation of a search under section 132, and defects in the panchnama do not by themselves invalidate the proceedings where search and seizure are otherwise established. The text notes that omissions in printed panchnama forms are evidentiary or procedural lapses, not a basis to negate search-based jurisdiction. It also states that objections that an Assessing Officer exceeded the scope of remand or breached section 144A concern the manner of reassessment and should ordinarily be pursued through the statutory appellate remedy, not writ jurisdiction. en-us Fri, 20 Dec 2013 00:00:00 +0530 Mon, 27 Apr 2026 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241451 Section 153A is treated as jurisdictionally triggered by initiation of a search under section 132, and defects in the panchnama do not by themselves invalidate the proceedings where search and seizure are otherwise established. The text notes that omissions in printed panchnama forms are evidentiary or procedural lapses, not a basis to negate search-based jurisdiction. It also states that objections that an Assessing Officer exceeded the scope of remand or breached section 144A concern the manner of reassessment and should ordinarily be pursued through the statutory appellate remedy, not writ jurisdiction. Case-Laws Income Tax Fri, 20 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241451