https://www.taxtmi.com/caselaws?id=252439 Section 158BD operates as an independent machinery provision for bringing to tax undisclosed income of a person other than the searched person, once the Assessing Officer records satisfaction and hands over the seized material to the jurisdictional Assessing Officer. The Court treated the search authorization as relating to the premises searched in the larger operation and did not regard it as void merely because the warrant named a deceased family member, especially where the petitioners participated without protest. The alleged invalidity of the underlying search did not, by itself, invalidate the section 158BD notices. The statutory requirements for initiating section 158BD proceedings were held to be satisfied, and the challenge to the notices and consequential assessment failed. en-us Mon, 04 Aug 2014 00:00:00 +0530 Mon, 20 Oct 2014 10:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252439 Section 158BD operates as an independent machinery provision for bringing to tax undisclosed income of a person other than the searched person, once the Assessing Officer records satisfaction and hands over the seized material to the jurisdictional Assessing Officer. The Court treated the search authorization as relating to the premises searched in the larger operation and did not regard it as void merely because the warrant named a deceased family member, especially where the petitioners participated without protest. The alleged invalidity of the underlying search did not, by itself, invalidate the section 158BD notices. The statutory requirements for initiating section 158BD proceedings were held to be satisfied, and the challenge to the notices and consequential assessment failed. Case-Laws Income Tax Mon, 04 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252439