https://www.taxtmi.com/caselaws?id=273929 The appellate authority under Section 246A of the Income-tax Act, 1961 can examine the validity of search proceedings under Section 132 when the assessment order under challenge is founded on those search operations. The Court treated the legality of the search as an issue that is not excluded from appellate consideration in such a case, because it is directly linked to the assessment's foundation. On that basis, no interference was called for and the challenge was not accepted. en-us Thu, 17 Nov 2016 00:00:00 +0530 Fri, 20 Jul 2018 05:42:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273929 The appellate authority under Section 246A of the Income-tax Act, 1961 can examine the validity of search proceedings under Section 132 when the assessment order under challenge is founded on those search operations. The Court treated the legality of the search as an issue that is not excluded from appellate consideration in such a case, because it is directly linked to the assessment's foundation. On that basis, no interference was called for and the challenge was not accepted. Case-Laws Income Tax Thu, 17 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273929