https://www.taxtmi.com/caselaws?id=341026 The Supreme Court considered the validity of notices issued under Sections 132 and 158BD of the Income Tax Act. The Court held that the invalidity of the original search warrant did not render the consequential action under Section 158BD invalid. Emphasizing the petitioner's participation in assessment proceedings without raising the search warrant issue, the Court dismissed the Special Leave Petition, distinguishing previous cases and clarifying the distinct nature of challenges to proceedings under Sections 158BC and 158BD. en-us Tue, 21 Mar 2017 00:00:00 +0530 Sat, 13 May 2017 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341026 The Supreme Court considered the validity of notices issued under Sections 132 and 158BD of the Income Tax Act. The Court held that the invalidity of the original search warrant did not render the consequential action under Section 158BD invalid. Emphasizing the petitioner's participation in assessment proceedings without raising the search warrant issue, the Court dismissed the Special Leave Petition, distinguishing previous cases and clarifying the distinct nature of challenges to proceedings under Sections 158BC and 158BD. Case-Laws Income Tax Tue, 21 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341026