https://www.taxtmi.com/caselaws?id=387445 The court dismissed the petition challenging the summons under the Income Tax Act, 1961, finding the Assistant Director of Income Tax (Inv.) competent to issue the summons based on the search conducted. The court did not examine the objection to territorial jurisdiction or the transfer of PAN jurisdiction, as they were not directly relevant. The petitioner's right to challenge the search and seizure on other grounds was acknowledged but not addressed in this petition. en-us Thu, 17 Oct 2019 00:00:00 +0530 Wed, 23 Oct 2019 14:59:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387445 The court dismissed the petition challenging the summons under the Income Tax Act, 1961, finding the Assistant Director of Income Tax (Inv.) competent to issue the summons based on the search conducted. The court did not examine the objection to territorial jurisdiction or the transfer of PAN jurisdiction, as they were not directly relevant. The petitioner's right to challenge the search and seizure on other grounds was acknowledged but not addressed in this petition. Case-Laws Income Tax Thu, 17 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387445