https://www.taxtmi.com/caselaws?id=406804 The court upheld the validity of notices issued under Sections 153A and 153C of the Income Tax Act, 1961, rejecting challenges to the notices by the petitioners. It found that the seized materials were incriminating, justifying the reopening of assessments for the specified years. The court applied the principle of constructive possession, attributing incriminating materials seized from the personal assistant of one petitioner to both petitioners. The court dismissed the writ petitions, vacated interim orders, and determined that the jurisdictional facts existed for assuming jurisdiction under Sections 153A and 153C, finding no procedural infraction in the respondents' actions. en-us Fri, 12 Mar 2021 00:00:00 +0530 Fri, 23 Apr 2021 21:04:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406804 The court upheld the validity of notices issued under Sections 153A and 153C of the Income Tax Act, 1961, rejecting challenges to the notices by the petitioners. It found that the seized materials were incriminating, justifying the reopening of assessments for the specified years. The court applied the principle of constructive possession, attributing incriminating materials seized from the personal assistant of one petitioner to both petitioners. The court dismissed the writ petitions, vacated interim orders, and determined that the jurisdictional facts existed for assuming jurisdiction under Sections 153A and 153C, finding no procedural infraction in the respondents' actions. Case-Laws Income Tax Fri, 12 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406804