https://www.taxtmi.com/caselaws?id=354690 The High Court upheld the validity of the search and seizure conducted at the premises of the assessee, dismissing the assessee's appeal and restoring the judgment of the CIT(A). The Court validated the authorization for search under Section 132 and the notice issued under Section 158 BC, finding that the material seized belonged to the assessee. Additionally, the Court affirmed the Commissioner's approval and rejected the Tribunal's jurisdiction to question the search proceedings, ultimately validating the assessment proceedings in favor of the Revenue. en-us Thu, 11 Jan 2018 00:00:00 +0530 Fri, 02 Feb 2018 09:18:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354690 The High Court upheld the validity of the search and seizure conducted at the premises of the assessee, dismissing the assessee's appeal and restoring the judgment of the CIT(A). The Court validated the authorization for search under Section 132 and the notice issued under Section 158 BC, finding that the material seized belonged to the assessee. Additionally, the Court affirmed the Commissioner's approval and rejected the Tribunal's jurisdiction to question the search proceedings, ultimately validating the assessment proceedings in favor of the Revenue. Case-Laws Income Tax Thu, 11 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354690