https://www.taxtmi.com/caselaws?id=307854 The court ruled in favor of the Revenue and against the assessee in a case concerning the legality of a survey conducted at the residential house of an individual under Section 133A of the Income Tax Act. The court found the survey to be legitimate under the provision clarifying that business-related documents can be surveyed at any place, including residences. Additionally, the court upheld the Tribunal's decision to dismiss the application for permission to raise additional grounds based on the Evidence Act, noting the lack of satisfactory reasons for the delay and the procedural correctness of the Hash Value Report generation. All appeals were dismissed, and no costs were awarded. en-us Sun, 30 Oct 2022 00:00:00 +0530 Thu, 11 May 2023 21:19:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307854 The court ruled in favor of the Revenue and against the assessee in a case concerning the legality of a survey conducted at the residential house of an individual under Section 133A of the Income Tax Act. The court found the survey to be legitimate under the provision clarifying that business-related documents can be surveyed at any place, including residences. Additionally, the court upheld the Tribunal's decision to dismiss the application for permission to raise additional grounds based on the Evidence Act, noting the lack of satisfactory reasons for the delay and the procedural correctness of the Hash Value Report generation. All appeals were dismissed, and no costs were awarded. Case-Laws Income Tax Sun, 30 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307854