https://www.taxtmi.com/caselaws?id=263569 The Court dismissed the appeal, ruling that the proceedings under Section 153A against the Respondent were invalid as there was no search warrant issued in her name. It was emphasized that a search warrant must be specifically in the name of the person being searched. Since no separate warrant was issued for the Respondent, the Court found the proceedings unauthorized. Additionally, without any incriminating evidence found during the search, the Court concluded that Section 153C proceedings could not be initiated. The appeal was dismissed, stating no substantial legal question arose from the ITAT's decision. en-us Wed, 02 Sep 2015 00:00:00 +0530 Sat, 05 Sep 2015 11:08:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263569 The Court dismissed the appeal, ruling that the proceedings under Section 153A against the Respondent were invalid as there was no search warrant issued in her name. It was emphasized that a search warrant must be specifically in the name of the person being searched. Since no separate warrant was issued for the Respondent, the Court found the proceedings unauthorized. Additionally, without any incriminating evidence found during the search, the Court concluded that Section 153C proceedings could not be initiated. The appeal was dismissed, stating no substantial legal question arose from the ITAT's decision. Case-Laws Income Tax Wed, 02 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263569