https://www.taxtmi.com/caselaws?id=405184 The tribunal, in light of the Supreme Court judgment in Gunjan Girishbhai Mehta v. Director of Investigation, recognized that information discovered during a search on a deceased person could still justify proceedings under Section 158BD of the Income Tax Act, even if the search warrant was issued in the deceased person's name. Consequently, the tribunal recalled its previous orders and directed the appeal to be reconsidered before a regular bench to align with the Supreme Court's interpretation. The tribunal emphasized the binding nature of the Supreme Court's decision on the validity of search warrants in such cases. en-us Tue, 09 Mar 2021 00:00:00 +0530 Fri, 12 Mar 2021 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405184 The tribunal, in light of the Supreme Court judgment in Gunjan Girishbhai Mehta v. Director of Investigation, recognized that information discovered during a search on a deceased person could still justify proceedings under Section 158BD of the Income Tax Act, even if the search warrant was issued in the deceased person's name. Consequently, the tribunal recalled its previous orders and directed the appeal to be reconsidered before a regular bench to align with the Supreme Court's interpretation. The tribunal emphasized the binding nature of the Supreme Court's decision on the validity of search warrants in such cases. Case-Laws Income Tax Tue, 09 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405184