https://www.taxtmi.com/caselaws?id=277331 The High Court upheld the decision of the Commissioner of Income Tax (Appeals) dismissing the appeal of the assessee-petitioner regarding the validity of a search action under Section 132 of the Income Tax Act. The Court affirmed that the CIT(A) lacked jurisdiction to delve into the validity of the search action and emphasized the availability of an alternative remedy before the Income Tax Tribunal. The Court rejected the plea for remand, stating that the CIT(A)'s order was valid, and directed the petitioner to pursue the appeal process before the Tribunal within 30 days. en-us Tue, 07 Nov 2017 00:00:00 +0530 Sat, 01 Dec 2018 12:35:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277331 The High Court upheld the decision of the Commissioner of Income Tax (Appeals) dismissing the appeal of the assessee-petitioner regarding the validity of a search action under Section 132 of the Income Tax Act. The Court affirmed that the CIT(A) lacked jurisdiction to delve into the validity of the search action and emphasized the availability of an alternative remedy before the Income Tax Tribunal. The Court rejected the plea for remand, stating that the CIT(A)'s order was valid, and directed the petitioner to pursue the appeal process before the Tribunal within 30 days. Case-Laws Income Tax Tue, 07 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277331