https://www.taxtmi.com/caselaws?id=13296 The court upheld the legality of the search conducted under section 132(1) of the Income-tax Act, 1961, finding it justified based on interconnected business dealings. It also deemed the assessment proceedings initiated under section 153A legal, emphasizing the petitioners' participation in the process. Despite a delay in challenging the search and notice under section 153A, the court did not dismiss the petitions solely on grounds of laches. The writ petitions were ultimately dismissed, with the petitioners ordered to pay nominal costs and an extension granted for the completion of original proceedings. en-us Fri, 19 Jan 2007 00:00:00 +0530 Wed, 27 May 2009 18:45:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13296 The court upheld the legality of the search conducted under section 132(1) of the Income-tax Act, 1961, finding it justified based on interconnected business dealings. It also deemed the assessment proceedings initiated under section 153A legal, emphasizing the petitioners' participation in the process. Despite a delay in challenging the search and notice under section 153A, the court did not dismiss the petitions solely on grounds of laches. The writ petitions were ultimately dismissed, with the petitioners ordered to pay nominal costs and an extension granted for the completion of original proceedings. Case-Laws Income Tax Fri, 19 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13296