https://www.taxtmi.com/caselaws?id=6113 The Supreme Court allowed the appeal, setting aside the High Court's judgment without any order as to costs. The Court emphasized the need to establish bias based on facts rather than assumptions regarding the involvement of the Assessing Officer in search activities. The assessments for specific respondents were quashed due to the Assessing Officer's direct involvement in the search, while assessments for other respondents were upheld as the Assessing Officer was not directly involved in the search of their premises. en-us Thu, 23 Jan 2003 00:00:00 +0530 Thu, 23 Nov 2017 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6113 The Supreme Court allowed the appeal, setting aside the High Court's judgment without any order as to costs. The Court emphasized the need to establish bias based on facts rather than assumptions regarding the involvement of the Assessing Officer in search activities. The assessments for specific respondents were quashed due to the Assessing Officer's direct involvement in the search, while assessments for other respondents were upheld as the Assessing Officer was not directly involved in the search of their premises. Case-Laws Income Tax Thu, 23 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6113