https://www.taxtmi.com/caselaws?id=403881 The court upheld the validity of notices issued under Section 153C of the Income Tax Act, finding that the seized gold belonged to the petitioner and satisfied the requirements for initiating proceedings. It emphasized the importance of exhausting alternative remedies before approaching the court and confirmed compliance with procedural requirements under Section 153C. The court dismissed the writ applications, directing the petitioner to utilize available remedies if dissatisfied with the assessment order. en-us Mon, 04 Jan 2021 00:00:00 +0530 Wed, 10 Feb 2021 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403881 The court upheld the validity of notices issued under Section 153C of the Income Tax Act, finding that the seized gold belonged to the petitioner and satisfied the requirements for initiating proceedings. It emphasized the importance of exhausting alternative remedies before approaching the court and confirmed compliance with procedural requirements under Section 153C. The court dismissed the writ applications, directing the petitioner to utilize available remedies if dissatisfied with the assessment order. Case-Laws Income Tax Mon, 04 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403881