https://www.taxtmi.com/caselaws?id=196261 The Supreme Court upheld the validity of a search conducted under Section 132 of the Income-tax Act but quashed assessments for two respondents due to the Assessing Officer's dual role as the raiding party head. The court emphasized the officer's statutory authority to gather information for assessments and rejected claims of inherent bias. It ruled that the officer's actions were not biased and highlighted the appeal process and judicial review as safeguards. The court also noted the prescribed limitation period for assessments and allowed the appeal without costs, setting aside the High Court's judgment. en-us Thu, 23 Jan 2003 00:00:00 +0530 Fri, 05 Oct 2018 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196261 The Supreme Court upheld the validity of a search conducted under Section 132 of the Income-tax Act but quashed assessments for two respondents due to the Assessing Officer's dual role as the raiding party head. The court emphasized the officer's statutory authority to gather information for assessments and rejected claims of inherent bias. It ruled that the officer's actions were not biased and highlighted the appeal process and judicial review as safeguards. The court also noted the prescribed limitation period for assessments and allowed the appeal without costs, setting aside the High Court's judgment. Case-Laws Indian Laws Thu, 23 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196261