https://www.taxtmi.com/caselaws?id=462870 Section 153A was held applicable where the search was initiated under Section 132 in relation to the assessee-company, even though the search was conducted on its directors. The court treated the authorisation warrant and surrounding material as sufficient to connect the search with the company, and held that the omission in the panchnama to describe the searched persons as directors was not conclusive. The expression "person" in Section 153A was not read narrowly to exclude servants or agents where the search was in substance linked to the assessee, and the notice under Section 153A was upheld. en-us Tue, 18 Dec 2007 00:00:00 +0530 Tue, 22 Jul 2025 11:42:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462870 Section 153A was held applicable where the search was initiated under Section 132 in relation to the assessee-company, even though the search was conducted on its directors. The court treated the authorisation warrant and surrounding material as sufficient to connect the search with the company, and held that the omission in the panchnama to describe the searched persons as directors was not conclusive. The expression "person" in Section 153A was not read narrowly to exclude servants or agents where the search was in substance linked to the assessee, and the notice under Section 153A was upheld. Case-Laws Income Tax Tue, 18 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462870