https://www.taxtmi.com/caselaws?id=434717 The court directed the respondent authority to establish a link between the petitioner and the material seized during the search action under Section 132 of the IT Act. It allowed the assessment process to continue but prohibited the passing of a final assessment order until further proceedings. Direct service through e-mode on the official email address was permitted. The judgment emphasized the necessity of evidence linking the petitioner to the seized material before proceeding with the assessment for Assessment Year 2018-19. en-us Wed, 21 Dec 2022 00:00:00 +0530 Wed, 01 Mar 2023 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434717 The court directed the respondent authority to establish a link between the petitioner and the material seized during the search action under Section 132 of the IT Act. It allowed the assessment process to continue but prohibited the passing of a final assessment order until further proceedings. Direct service through e-mode on the official email address was permitted. The judgment emphasized the necessity of evidence linking the petitioner to the seized material before proceeding with the assessment for Assessment Year 2018-19. Case-Laws Income Tax Wed, 21 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434717