https://www.taxtmi.com/highlights?id=67712 Validity of proceedings u/s 153A - Before this Court also the Revenue has not been able to demonstrate that there exists in the records of the Revenue a valid search warrant authorizing the searches that were conducted in the premises of the Respondent-Assessee - De hors such search warrant, validly issued to authorize the search, the question of initiating proceedings u/s 153A simply did not arise. - HC en-us Sat, 14 Jan 2023 07:40:42 +0530 Sat, 14 Jan 2023 07:40:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67712 Validity of proceedings u/s 153A - Before this Court also the Revenue has not been able to demonstrate that there exists in the records of the Revenue a valid search warrant authorizing the searches that were conducted in the premises of the Respondent-Assessee - De hors such search warrant, validly issued to authorize the search, the question of initiating proceedings u/s 153A simply did not arise. - HC Highlights Income Tax Sat, 14 Jan 2023 07:40:42 +0530 https://www.taxtmi.com/highlights?id=67712