https://www.taxtmi.com/caselaws?id=413022 The Court upheld the validity of notices under Section 153A and search warrants under Section 132 of the Income Tax Act, based on credible information and the petitioners' admission of non-filing of Income Tax Returns for specific Assessment Years. It deemed simultaneous search and survey operations legal, allowed a common search warrant for separate entities operating from the same premises, and affirmed the jurisdiction and satisfaction of the authorized officer in issuing the search warrants. The petitions were dismissed, with the Court advising the petitioners to challenge assessment orders before the Appellate Authority. en-us Wed, 29 Sep 2021 00:00:00 +0530 Fri, 24 Dec 2021 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413022 The Court upheld the validity of notices under Section 153A and search warrants under Section 132 of the Income Tax Act, based on credible information and the petitioners' admission of non-filing of Income Tax Returns for specific Assessment Years. It deemed simultaneous search and survey operations legal, allowed a common search warrant for separate entities operating from the same premises, and affirmed the jurisdiction and satisfaction of the authorized officer in issuing the search warrants. The petitions were dismissed, with the Court advising the petitioners to challenge assessment orders before the Appellate Authority. Case-Laws Income Tax Wed, 29 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413022