https://www.taxtmi.com/caselaws?id=32167 The High Court ruled in favor of the Revenue, allowing the use of material collected during an illegal survey for making additions under section 133A of the Income-tax Act. The Court held that despite the incompetence of the Inspector conducting the survey, the material could be utilized by the Assessing Officer, following principles established by the apex court regarding evidence from illegal searches. The decision emphasizes the careful handling of such material and ensures consistency in the treatment of evidence obtained during searches and surveys. en-us Thu, 27 Sep 2007 00:00:00 +0530 Thu, 22 Jan 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32167 The High Court ruled in favor of the Revenue, allowing the use of material collected during an illegal survey for making additions under section 133A of the Income-tax Act. The Court held that despite the incompetence of the Inspector conducting the survey, the material could be utilized by the Assessing Officer, following principles established by the apex court regarding evidence from illegal searches. The decision emphasizes the careful handling of such material and ensures consistency in the treatment of evidence obtained during searches and surveys. Case-Laws Income Tax Thu, 27 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32167