https://www.taxtmi.com/caselaws?id=343249 The court found the search conducted on Locker No. 4979 invalid as the authorization lacked credible information linking the petitioner to undisclosed income, rendering it unauthorized under Section 132 of the Income Tax Act. Consequently, the notice issued under Section 153A for the Assessment Years 2006-2007 to 2011-2012 was also deemed invalid. The court quashed both the search authorization and the notice, declaring all consequential actions invalid. The writ petition was allowed, and the respondents were ordered to pay costs of Rs. 10,000 to the petitioner within four weeks. en-us Tue, 16 May 2017 00:00:00 +0530 Tue, 01 Aug 2017 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343249 The court found the search conducted on Locker No. 4979 invalid as the authorization lacked credible information linking the petitioner to undisclosed income, rendering it unauthorized under Section 132 of the Income Tax Act. Consequently, the notice issued under Section 153A for the Assessment Years 2006-2007 to 2011-2012 was also deemed invalid. The court quashed both the search authorization and the notice, declaring all consequential actions invalid. The writ petition was allowed, and the respondents were ordered to pay costs of Rs. 10,000 to the petitioner within four weeks. Case-Laws Income Tax Tue, 16 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343249