https://www.taxtmi.com/caselaws?id=252439 The Court dismissed the petition, holding that the search warrant was valid for the premises, and the petitioners participated in the proceedings without protest. The assessment order under Section 158BC and notices under Section 158BD were deemed valid. The Court emphasized that Section 158BD does not necessitate a valid search under Section 132 for initiation, and the Assessing Officer's satisfaction regarding undisclosed income of another person suffices for proceedings under Section 158BD. 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 The Court dismissed the petition, holding that the search warrant was valid for the premises, and the petitioners participated in the proceedings without protest. The assessment order under Section 158BC and notices under Section 158BD were deemed valid. The Court emphasized that Section 158BD does not necessitate a valid search under Section 132 for initiation, and the Assessing Officer's satisfaction regarding undisclosed income of another person suffices for proceedings under Section 158BD. Case-Laws Income Tax Mon, 04 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252439