https://www.taxtmi.com/caselaws?id=186800 The High Court upheld the Tribunal's findings that warrants with incorrect or vague premises details were invalid, citing the necessity for specificity in search warrants. The assessment was deemed timely as per the limitation period starting from the last Panchnama date. The High Court validated warrants signed by the Additional Director post-legislative amendment. The appeal of the Revenue in one case was dismissed due to vague warrants, while other appeals were allowed for further Tribunal consideration. en-us Mon, 30 Nov 2009 00:00:00 +0530 Fri, 30 Sep 2016 17:39:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186800 The High Court upheld the Tribunal's findings that warrants with incorrect or vague premises details were invalid, citing the necessity for specificity in search warrants. The assessment was deemed timely as per the limitation period starting from the last Panchnama date. The High Court validated warrants signed by the Additional Director post-legislative amendment. The appeal of the Revenue in one case was dismissed due to vague warrants, while other appeals were allowed for further Tribunal consideration. Case-Laws Income Tax Mon, 30 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186800