https://www.taxtmi.com/caselaws?id=9508 The court upheld the validity of the search and seizure operations conducted by the Income-tax Department, finding them legally initiated and executed. It dismissed allegations of procedural violations, coercion in obtaining statements, and mala fide actions against the second respondent. The court deemed the notices issued under section 158BC of the Income-tax Act as valid and set aside the judgment of the learned single judge, ultimately allowing the appeal by the Commissioner of Income-tax and the officer. The writ petitions were dismissed with costs awarded to the second respondent. en-us Wed, 13 Jul 2005 00:00:00 +0530 Tue, 23 Jun 2009 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9508 The court upheld the validity of the search and seizure operations conducted by the Income-tax Department, finding them legally initiated and executed. It dismissed allegations of procedural violations, coercion in obtaining statements, and mala fide actions against the second respondent. The court deemed the notices issued under section 158BC of the Income-tax Act as valid and set aside the judgment of the learned single judge, ultimately allowing the appeal by the Commissioner of Income-tax and the officer. The writ petitions were dismissed with costs awarded to the second respondent. Case-Laws Income Tax Wed, 13 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9508