https://www.taxtmi.com/caselaws?id=192039 The court dismissed the writ petition challenging the survey conducted under Section 133A of the Income Tax Act on mining lease premises. It held that the presence of individuals not empowered under Section 133A did not invalidate the proceedings if assisting the specified tax authority. The court justified the use of volumetric measurement and ruled that the Income Tax Act could be applied in mining operations despite the Mines and Minerals Act. No jurisdictional issues prejudicing the petitioner's rights were found, allowing the petitioner to challenge future reports independently. en-us Tue, 31 Jul 2012 00:00:00 +0530 Thu, 06 Jul 2017 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192039 The court dismissed the writ petition challenging the survey conducted under Section 133A of the Income Tax Act on mining lease premises. It held that the presence of individuals not empowered under Section 133A did not invalidate the proceedings if assisting the specified tax authority. The court justified the use of volumetric measurement and ruled that the Income Tax Act could be applied in mining operations despite the Mines and Minerals Act. No jurisdictional issues prejudicing the petitioner's rights were found, allowing the petitioner to challenge future reports independently. Case-Laws Income Tax Tue, 31 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192039