https://www.taxtmi.com/article/detailed?id=6887 Challenge to a search under section 132 focuses on whether appellate review of an assessment under section 153A may encompass adjudication of the existence and legality of the warrant and the statutory conditions for issuance. Authorities converge that appellate bodies must verify existence of a warrant in the appellant's name, diverge on whether they may examine objectively the grounds for issuance, and uniformly regard assessment of the issuing officer's subjective satisfaction as generally non-justiciable. en-us Wed, 06 Jul 2016 18:19:40 +0530 Wed, 06 Jul 2016 18:22:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6887 Challenge to a search under section 132 focuses on whether appellate review of an assessment under section 153A may encompass adjudication of the existence and legality of the warrant and the statutory conditions for issuance. Authorities converge that appellate bodies must verify existence of a warrant in the appellant's name, diverge on whether they may examine objectively the grounds for issuance, and uniformly regard assessment of the issuing officer's subjective satisfaction as generally non-justiciable. Articles Income Tax Wed, 06 Jul 2016 18:19:40 +0530 https://www.taxtmi.com/article/detailed?id=6887