https://www.taxtmi.com/caselaws?id=430123 The court upheld the validity of the search conducted under Section 132, dismissing the challenge raised by the petitioners. Additionally, the court dismissed challenges related to the centralization of assessments under Section 127, notices issued under Sections 153A and 153C, attachment orders under Section 281B, and notices under Sections 143(2) and orders of assessment under 143(3). The court acknowledged the parties' submissions but ultimately ruled against the petitioners on all contested issues. en-us Thu, 20 Oct 2022 00:00:00 +0530 Mon, 16 Jan 2023 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430123 The court upheld the validity of the search conducted under Section 132, dismissing the challenge raised by the petitioners. Additionally, the court dismissed challenges related to the centralization of assessments under Section 127, notices issued under Sections 153A and 153C, attachment orders under Section 281B, and notices under Sections 143(2) and orders of assessment under 143(3). The court acknowledged the parties' submissions but ultimately ruled against the petitioners on all contested issues. Case-Laws Income Tax Thu, 20 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430123