https://www.taxtmi.com/caselaws?id=39266 The court ruled in favor of the department, upholding the validity of inspection and rejection of the Commissioner's report in thirty-three income-tax cases. However, the case was remanded to the Tribunal for establishing essential facts for the relevant years. The court emphasized that evidence obtained through illegal search or seizure is not automatically inadmissible, but the assessees must have a reasonable opportunity to review and copy such materials. The parties were directed to bear their respective costs, and a copy of the judgment was forwarded to the Kerala Agricultural Income-tax Appellate Tribunal for reference. en-us Fri, 07 May 1976 00:00:00 +0530 Wed, 14 Apr 2010 12:30:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39266 The court ruled in favor of the department, upholding the validity of inspection and rejection of the Commissioner's report in thirty-three income-tax cases. However, the case was remanded to the Tribunal for establishing essential facts for the relevant years. The court emphasized that evidence obtained through illegal search or seizure is not automatically inadmissible, but the assessees must have a reasonable opportunity to review and copy such materials. The parties were directed to bear their respective costs, and a copy of the judgment was forwarded to the Kerala Agricultural Income-tax Appellate Tribunal for reference. Case-Laws Income Tax Fri, 07 May 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39266