https://www.taxtmi.com/caselaws?id=180364 The Court quashed and set aside the impugned notice issued under section 158BD of the IT Act, 1961, as it failed to fulfill the mandatory conditions precedent required before invoking the provision. The Court found that the authority did not reach the necessary satisfaction as mandated by law, particularly in terms of the seizure of material or books of accounts during the search. As a result, all petitions were allowed, and the rule was made absolute, with directions for the judgment to be placed in each connected matter. en-us Mon, 07 Jul 2008 00:00:00 +0530 Wed, 13 Apr 2016 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180364 The Court quashed and set aside the impugned notice issued under section 158BD of the IT Act, 1961, as it failed to fulfill the mandatory conditions precedent required before invoking the provision. The Court found that the authority did not reach the necessary satisfaction as mandated by law, particularly in terms of the seizure of material or books of accounts during the search. As a result, all petitions were allowed, and the rule was made absolute, with directions for the judgment to be placed in each connected matter. Case-Laws Income Tax Mon, 07 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180364