https://www.taxtmi.com/caselaws?id=401682 The court upheld the validity of the search and seizure action, the legality of the Warrant of Authorization (WoA) issued under Section 132(1), and the notices issued under Sections 153A/143(3) of the Income Tax Act. The search was deemed valid, based on material evidence, and within the jurisdiction of the authorized officers. The court dismissed the petitions, denying the release of seized items, and addressed the issue of delay and laches by deciding the case on its merits, ultimately finding no merit in the challenges raised by the petitioners. en-us Mon, 07 Dec 2020 00:00:00 +0530 Mon, 18 Jan 2021 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401682 The court upheld the validity of the search and seizure action, the legality of the Warrant of Authorization (WoA) issued under Section 132(1), and the notices issued under Sections 153A/143(3) of the Income Tax Act. The search was deemed valid, based on material evidence, and within the jurisdiction of the authorized officers. The court dismissed the petitions, denying the release of seized items, and addressed the issue of delay and laches by deciding the case on its merits, ultimately finding no merit in the challenges raised by the petitioners. Case-Laws Income Tax Mon, 07 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401682