https://www.taxtmi.com/caselaws?id=426994 The court held that the notices issued under Section 153C of the Income Tax Act were without jurisdiction as they were issued to a "searched person" instead of an "other person." The assessment orders and demand notices based on inadmissible evidence from loose sheets and diaries were quashed. Lack of procedural fairness in centralizing cases and failure to provide a hearing rendered the proceedings void. Despite delay in filing, the court allowed the writ petitions, emphasizing the importance of adherence to statutory requirements. The matters were remanded for reconsideration by the respondent-Revenue, highlighting the significance of procedural fairness and legal compliance. en-us Fri, 12 Aug 2022 00:00:00 +0530 Mon, 27 Apr 2026 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426994 The court held that the notices issued under Section 153C of the Income Tax Act were without jurisdiction as they were issued to a "searched person" instead of an "other person." The assessment orders and demand notices based on inadmissible evidence from loose sheets and diaries were quashed. Lack of procedural fairness in centralizing cases and failure to provide a hearing rendered the proceedings void. Despite delay in filing, the court allowed the writ petitions, emphasizing the importance of adherence to statutory requirements. The matters were remanded for reconsideration by the respondent-Revenue, highlighting the significance of procedural fairness and legal compliance. Case-Laws Income Tax Fri, 12 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426994