https://www.taxtmi.com/caselaws?id=400628 The Court dismissed the review petition under Article 226 challenging the final judgment setting aside a search action and seizure of jewellery, deeming them illegal due to lack of material supporting suspicion of concealed income. Despite Revenue's arguments, the Court found the actions did not comply with statutory requirements under the Income Tax Act, emphasizing the absence of evidence for suspicion. The petition was rejected without costs, upholding the previous ruling declaring the search and seizure unlawful. en-us Fri, 06 Nov 2020 00:00:00 +0530 Wed, 11 Nov 2020 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400628 The Court dismissed the review petition under Article 226 challenging the final judgment setting aside a search action and seizure of jewellery, deeming them illegal due to lack of material supporting suspicion of concealed income. Despite Revenue's arguments, the Court found the actions did not comply with statutory requirements under the Income Tax Act, emphasizing the absence of evidence for suspicion. The petition was rejected without costs, upholding the previous ruling declaring the search and seizure unlawful. Case-Laws Income Tax Fri, 06 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400628