https://www.taxtmi.com/caselaws?id=33840 The court ruled in favor of the Revenue, holding that the appellate authority does not have jurisdiction to examine the validity of search and seizure actions under section 132(1) of the Income-tax Act. The court emphasized that such matters should be addressed separately from the assessment process. The cross-objections filed by the assessee were dismissed, and the Revenue's appeal was allowed. en-us Tue, 16 Sep 2008 00:00:00 +0530 Wed, 17 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33840 The court ruled in favor of the Revenue, holding that the appellate authority does not have jurisdiction to examine the validity of search and seizure actions under section 132(1) of the Income-tax Act. The court emphasized that such matters should be addressed separately from the assessment process. The cross-objections filed by the assessee were dismissed, and the Revenue's appeal was allowed. Case-Laws Income Tax Tue, 16 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33840