https://www.taxtmi.com/caselaws?id=332039 The court held that the search conducted under Section 132(1) was invalid as the names of the assessees were not specified in the warrant, rendering the notices issued under Section 158BC illegal. The term "family" in the warrant did not extend to cover the wife and daughter. The CIT(A) lacked the authority to direct the A.O. to take action under Section 158BD/147. The Tribunal's conclusions annulling the assessment proceedings were upheld, and the appeals favored the assessees. en-us Wed, 31 Aug 2016 00:00:00 +0530 Mon, 27 Apr 2026 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332039 The court held that the search conducted under Section 132(1) was invalid as the names of the assessees were not specified in the warrant, rendering the notices issued under Section 158BC illegal. The term "family" in the warrant did not extend to cover the wife and daughter. The CIT(A) lacked the authority to direct the A.O. to take action under Section 158BD/147. The Tribunal's conclusions annulling the assessment proceedings were upheld, and the appeals favored the assessees. Case-Laws Income Tax Wed, 31 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332039