https://www.taxtmi.com/caselaws?id=8675 The High Court of Calcutta dismissed the appeal challenging the search and seizure conducted under Section 132 of the Income-tax Act, 1961 by Messrs. Bharati Private Ltd. The Court found that the search and seizure were authorized as assessments for the relevant years were pending, meeting the requirements of the Act. It was clarified that the issuance of summons or notice under Section 132 does not necessitate pending proceedings but includes future proceedings. The Court emphasized that irregularities during the process do not invalidate the action if conducted in good faith, and the search should be supported by materials justifying the summons. en-us Thu, 02 Mar 1972 00:00:00 +0530 Wed, 20 May 2009 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8675 The High Court of Calcutta dismissed the appeal challenging the search and seizure conducted under Section 132 of the Income-tax Act, 1961 by Messrs. Bharati Private Ltd. The Court found that the search and seizure were authorized as assessments for the relevant years were pending, meeting the requirements of the Act. It was clarified that the issuance of summons or notice under Section 132 does not necessitate pending proceedings but includes future proceedings. The Court emphasized that irregularities during the process do not invalidate the action if conducted in good faith, and the search should be supported by materials justifying the summons. Case-Laws Income Tax Thu, 02 Mar 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8675