https://www.taxtmi.com/caselaws?id=256664 The Court dismissed the writ petition challenging the validity of a survey conducted under section 133A of the Income Tax Act 1961. The petitioner's claim that the premises surveyed were not connected to him was countered by the respondent's argument that it was the petitioner's business place. The Court held that challenges to such surveys should be raised during assessment proceedings. Despite partial relief in appeal with no tax demanded, the Court refused to grant the relief sought in the writ petition, allowing the petitioner to raise objections in the appropriate forum without costs. en-us Wed, 05 Nov 2014 00:00:00 +0530 Thu, 19 Feb 2015 09:00:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256664 The Court dismissed the writ petition challenging the validity of a survey conducted under section 133A of the Income Tax Act 1961. The petitioner's claim that the premises surveyed were not connected to him was countered by the respondent's argument that it was the petitioner's business place. The Court held that challenges to such surveys should be raised during assessment proceedings. Despite partial relief in appeal with no tax demanded, the Court refused to grant the relief sought in the writ petition, allowing the petitioner to raise objections in the appropriate forum without costs. Case-Laws Income Tax Wed, 05 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256664