https://www.taxtmi.com/caselaws?id=371523 The court found the search warrants issued under Section 132 of the Income Tax Act to be illegal and lacking in statutory compliance. Consequently, the notices and proceedings under Section 153A were set aside as they were contingent on the legality of the search warrants. The court emphasized the importance of adhering to statutory requirements to prevent abuse and safeguard individuals' rights during search and seizure operations. en-us Fri, 30 Nov 2018 00:00:00 +0530 Wed, 05 Dec 2018 06:38:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371523 The court found the search warrants issued under Section 132 of the Income Tax Act to be illegal and lacking in statutory compliance. Consequently, the notices and proceedings under Section 153A were set aside as they were contingent on the legality of the search warrants. The court emphasized the importance of adhering to statutory requirements to prevent abuse and safeguard individuals' rights during search and seizure operations. Case-Laws Income Tax Fri, 30 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371523