https://www.taxtmi.com/caselaws?id=760774 The HC held that the search conducted at the assessee's registered office was valid despite discrepancies in the warrants of authorization. However, the incriminating material relied upon to initiate proceedings under section 153A was a laptop recovered from a different firm's premises, not from the assessee's office. Since no incriminating material was found at the assessee's premises, the HC ruled that the proceedings under section 153A could not be sustained. The ITAT's finding that no search was conducted at the assessee's premises was found erroneous and perverse, but the initiation of assessment under section 153A lacked justification due to absence of incriminating material on the searched premises. en-us Tue, 22 Oct 2024 00:00:00 +0530 Mon, 04 Aug 2025 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760774 The HC held that the search conducted at the assessee's registered office was valid despite discrepancies in the warrants of authorization. However, the incriminating material relied upon to initiate proceedings under section 153A was a laptop recovered from a different firm's premises, not from the assessee's office. Since no incriminating material was found at the assessee's premises, the HC ruled that the proceedings under section 153A could not be sustained. The ITAT's finding that no search was conducted at the assessee's premises was found erroneous and perverse, but the initiation of assessment under section 153A lacked justification due to absence of incriminating material on the searched premises. Case-Laws Income Tax Tue, 22 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760774