https://www.taxtmi.com/caselaws?id=432827 The Court upheld the ITAT's decision that proceedings under Section 153A of the Income Tax Act were invalid due to the absence of a valid search warrant. The appeals by the Revenue Department were dismissed as the Court found no substantial question of law, emphasizing the necessity of procedural compliance and the requirement of a valid search warrant for such proceedings. The judgment highlights the significance of factual evidence in establishing jurisdictional validity in tax assessments. en-us Tue, 03 Jan 2023 00:00:00 +0530 Sat, 14 Jan 2023 06:52:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432827 The Court upheld the ITAT's decision that proceedings under Section 153A of the Income Tax Act were invalid due to the absence of a valid search warrant. The appeals by the Revenue Department were dismissed as the Court found no substantial question of law, emphasizing the necessity of procedural compliance and the requirement of a valid search warrant for such proceedings. The judgment highlights the significance of factual evidence in establishing jurisdictional validity in tax assessments. Case-Laws Income Tax Tue, 03 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432827