https://www.taxtmi.com/caselaws?id=459058 Material gathered during a search may still be relied upon by the Revenue in an appropriate proceeding, even if the search is held invalid, to the extent permissible in law. The order notes that the Revenue did not have the satisfaction note, but it did not finally adjudicate the search's validity. Instead, it recognized that such material could be used for making an adjustment to the assessee's income if advised and within legal limits, and directed the ITAT to dispose of the pending appeals within twelve weeks. en-us Fri, 01 Sep 2023 00:00:00 +0530 Wed, 27 Nov 2024 18:34:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459058 Material gathered during a search may still be relied upon by the Revenue in an appropriate proceeding, even if the search is held invalid, to the extent permissible in law. The order notes that the Revenue did not have the satisfaction note, but it did not finally adjudicate the search's validity. Instead, it recognized that such material could be used for making an adjustment to the assessee's income if advised and within legal limits, and directed the ITAT to dispose of the pending appeals within twelve weeks. Case-Laws Income Tax Fri, 01 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459058