https://www.taxtmi.com/caselaws?id=9692 The High Court upheld the validity of the notices issued under sections 158BC and 142(2A) of the Income-tax Act, 1961. It found no illegality in the notice under section 158BC, stating that the petitioner could respond to it. Regarding the notice under section 142(2A), the court held it was valid, emphasizing that assessment proceedings in search cases start from the date of search and seizure, and the Assessing Officer had properly considered the complexity of accounts. The court dismissed the writ petition challenging the notice under section 142(2A), affirming its legality. en-us Mon, 17 Apr 2006 00:00:00 +0530 Mon, 29 Jun 2009 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9692 The High Court upheld the validity of the notices issued under sections 158BC and 142(2A) of the Income-tax Act, 1961. It found no illegality in the notice under section 158BC, stating that the petitioner could respond to it. Regarding the notice under section 142(2A), the court held it was valid, emphasizing that assessment proceedings in search cases start from the date of search and seizure, and the Assessing Officer had properly considered the complexity of accounts. The court dismissed the writ petition challenging the notice under section 142(2A), affirming its legality. Case-Laws Income Tax Mon, 17 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9692