https://www.taxtmi.com/caselaws?id=176025 The Tribunal upheld the validity of the search action under Section 132 and the transfer of jurisdiction under Section 127. It remitted issues concerning the notice under Section 153A, assessment proceedings, and genuineness of gifts back to the CIT(A) for reconsideration. Additionally, the Tribunal confirmed the validity of the notice issued under Section 143(2), rejecting the assessee's objections on these grounds. en-us Fri, 01 Jul 2011 00:00:00 +0530 Thu, 10 Dec 2015 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176025 The Tribunal upheld the validity of the search action under Section 132 and the transfer of jurisdiction under Section 127. It remitted issues concerning the notice under Section 153A, assessment proceedings, and genuineness of gifts back to the CIT(A) for reconsideration. Additionally, the Tribunal confirmed the validity of the notice issued under Section 143(2), rejecting the assessee's objections on these grounds. Case-Laws Income Tax Fri, 01 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176025