https://www.taxtmi.com/caselaws?id=14426 The court validated the search and seizure conducted on the premises, upheld the panchnamas prepared by the respondents, and deemed the assessment proceedings and notices issued under the Income-tax Act valid for most petitioners. However, due to bias concerns, the court quashed the assessment orders for specific petitioners where the investigating officer also acted as the assessing authority. The court emphasized the importance of avoiding bias in such appointments and suggested pursuing grievances through pending appeals. en-us Tue, 01 May 2001 00:00:00 +0530 Wed, 15 Jul 2009 17:26:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14426 The court validated the search and seizure conducted on the premises, upheld the panchnamas prepared by the respondents, and deemed the assessment proceedings and notices issued under the Income-tax Act valid for most petitioners. However, due to bias concerns, the court quashed the assessment orders for specific petitioners where the investigating officer also acted as the assessing authority. The court emphasized the importance of avoiding bias in such appointments and suggested pursuing grievances through pending appeals. Case-Laws Income Tax Tue, 01 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14426