https://www.taxtmi.com/caselaws?id=175397 The High Court allowed the Revenue's appeal challenging the validity of a search warrant issued by the Joint Director of Income Tax (Investigation). The Court held that the Additional Director of Income Tax (Investigation) lacked the authority to issue the warrant, rendering the subsequent assessment invalid. The entire proceedings were deemed invalid, and the matter was remitted to the Tribunal for fresh adjudication. The Assessee's cross objection was allowed on issues other than jurisdiction, which would be considered by the Tribunal. ITA No.511/2010 was allowed, and ITA No.522/2010 was disposed of with specific directions. en-us Wed, 26 May 2010 00:00:00 +0530 Thu, 19 Nov 2015 18:00:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175397 The High Court allowed the Revenue's appeal challenging the validity of a search warrant issued by the Joint Director of Income Tax (Investigation). The Court held that the Additional Director of Income Tax (Investigation) lacked the authority to issue the warrant, rendering the subsequent assessment invalid. The entire proceedings were deemed invalid, and the matter was remitted to the Tribunal for fresh adjudication. The Assessee's cross objection was allowed on issues other than jurisdiction, which would be considered by the Tribunal. ITA No.511/2010 was allowed, and ITA No.522/2010 was disposed of with specific directions. Case-Laws Income Tax Wed, 26 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175397