https://www.taxtmi.com/caselaws?id=413968 Search assessments under Section 153A were found vulnerable where assessees were denied panchanamas and seized materials needed to meet the department's case. Reliance on third-party statements without allowing cross-examination was treated as a breach of natural justice. Electronic evidence such as spreadsheets, emails and WhatsApp communications could not support additions without compliance with Section 65B of the Evidence Act. In these circumstances, the alternative remedy objection did not bar writ intervention, and the assessments were set aside with remand for fresh consideration after supplying materials and following procedural safeguards. en-us Tue, 03 Aug 2021 00:00:00 +0530 Fri, 22 Oct 2021 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413968 Search assessments under Section 153A were found vulnerable where assessees were denied panchanamas and seized materials needed to meet the department's case. Reliance on third-party statements without allowing cross-examination was treated as a breach of natural justice. Electronic evidence such as spreadsheets, emails and WhatsApp communications could not support additions without compliance with Section 65B of the Evidence Act. In these circumstances, the alternative remedy objection did not bar writ intervention, and the assessments were set aside with remand for fresh consideration after supplying materials and following procedural safeguards. Case-Laws Income Tax Tue, 03 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413968