https://www.taxtmi.com/caselaws?id=280967 The Tribunal set aside the matter to the file of the CIT(A) for further consideration of additional grounds challenging the validity of search proceedings under section 132 of the IT Act. The CIT(A) was directed to admit the additional grounds raised by the assessee and adjudicate the issue accordingly. The appeals by the assessees were allowed for statistical purposes, with the Tribunal refraining from deciding other issues on merits pending a resolution on the validity of the search proceedings. en-us Thu, 31 Aug 2017 00:00:00 +0530 Wed, 29 May 2019 06:54:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280967 The Tribunal set aside the matter to the file of the CIT(A) for further consideration of additional grounds challenging the validity of search proceedings under section 132 of the IT Act. The CIT(A) was directed to admit the additional grounds raised by the assessee and adjudicate the issue accordingly. The appeals by the assessees were allowed for statistical purposes, with the Tribunal refraining from deciding other issues on merits pending a resolution on the validity of the search proceedings. Case-Laws Income Tax Thu, 31 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280967