https://www.taxtmi.com/caselaws?id=12802 The court dismissed both writ petitions challenging the legality of an income-tax search conducted under section 132 of the Income-tax Act, 1961. The petitioners' objections to the search warrants, premises, and block assessment under section 158BC were rejected. The court emphasized that the petitioners were precluded from re-agitating issues raised in an earlier withdrawn petition, denying their request for relief based on public policy considerations. However, the court granted the petitioners an extension of time to file returns under section 158BC while highlighting the availability of remedies through appeal against assessment orders. en-us Wed, 27 Feb 2002 00:00:00 +0530 Fri, 22 May 2009 11:08:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12802 The court dismissed both writ petitions challenging the legality of an income-tax search conducted under section 132 of the Income-tax Act, 1961. The petitioners' objections to the search warrants, premises, and block assessment under section 158BC were rejected. The court emphasized that the petitioners were precluded from re-agitating issues raised in an earlier withdrawn petition, denying their request for relief based on public policy considerations. However, the court granted the petitioners an extension of time to file returns under section 158BC while highlighting the availability of remedies through appeal against assessment orders. Case-Laws Income Tax Wed, 27 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12802