https://www.taxtmi.com/caselaws?id=375844 The appeals were allowed in favor of the revenue. The court held that the invalidity of the original search under section 132 does not render the assessment proceedings under section 153C invalid. The Tribunal erred in quashing the assessment proceedings solely based on the quashing of the search authorization. The matters were restored to the Tribunal for a decision on merits, following the law. en-us Mon, 24 Dec 2018 00:00:00 +0530 Fri, 05 Aug 2022 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375844 The appeals were allowed in favor of the revenue. The court held that the invalidity of the original search under section 132 does not render the assessment proceedings under section 153C invalid. The Tribunal erred in quashing the assessment proceedings solely based on the quashing of the search authorization. The matters were restored to the Tribunal for a decision on merits, following the law. Case-Laws Income Tax Mon, 24 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375844