https://www.taxtmi.com/caselaws?id=426545 The Tribunal allowed the Revenue's appeal challenging the CIT(A)'s decision disputing the validity of a search operation under Section 132 of the Income Tax Act, 1961. The Tribunal held that the search was valid, emphasizing that a search warrant can be issued for any place where documents related to the assessee are believed to be kept, regardless of the registered office address discrepancies. It directed the CIT(A) to reconsider the case on its merits, highlighting the significance of complying with procedural requirements during such operations. en-us Tue, 26 Jul 2022 00:00:00 +0530 Sat, 20 Aug 2022 08:26:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426545 The Tribunal allowed the Revenue's appeal challenging the CIT(A)'s decision disputing the validity of a search operation under Section 132 of the Income Tax Act, 1961. The Tribunal held that the search was valid, emphasizing that a search warrant can be issued for any place where documents related to the assessee are believed to be kept, regardless of the registered office address discrepancies. It directed the CIT(A) to reconsider the case on its merits, highlighting the significance of complying with procedural requirements during such operations. Case-Laws Income Tax Tue, 26 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426545