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    <title>2021 (3) TMI 1172 - MADRAS HIGH COURT</title>
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    <description>The court dismissed the writ petitions challenging the validity of the search and seizure operation and the notices issued under Section 153A. It directed the assessment proceedings to continue as per extended limitation periods and ordered the respondents to provide the remaining seized documents to the petitioners within a specified time. No costs were awarded, and the related miscellaneous petitions were closed.</description>
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      <description>The court dismissed the writ petitions challenging the validity of the search and seizure operation and the notices issued under Section 153A. It directed the assessment proceedings to continue as per extended limitation periods and ordered the respondents to provide the remaining seized documents to the petitioners within a specified time. No costs were awarded, and the related miscellaneous petitions were closed.</description>
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