https://www.taxtmi.com/caselaws?id=390684 The Supreme Court upheld the legality and validity of the notice issued under Section 153A of the Income Tax Act and the search warrant under Section 132. The Court emphasized the importance of recording reasons for decisions, stating that the Assessee could only inspect documents or reasons after completion of assessment proceedings. After reviewing the department's records, the Court found that the authority had sufficient information to justify the search and notice. The Court dismissed the petitioner's claims of illegality and denied the writ petition, with no costs awarded. en-us Fri, 17 May 2019 00:00:00 +0530 Tue, 21 Jul 2020 15:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390684 The Supreme Court upheld the legality and validity of the notice issued under Section 153A of the Income Tax Act and the search warrant under Section 132. The Court emphasized the importance of recording reasons for decisions, stating that the Assessee could only inspect documents or reasons after completion of assessment proceedings. After reviewing the department's records, the Court found that the authority had sufficient information to justify the search and notice. The Court dismissed the petitioner's claims of illegality and denied the writ petition, with no costs awarded. Case-Laws Income Tax Fri, 17 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390684