https://www.taxtmi.com/caselaws?id=776023 The ITAT Delhi held that the warrant of authorization under section 132 was not validly executed as the search did not commence at the registered office or any specified premises of the assessee. Mere issuance of the warrant in the assessee's name without initiation of search cannot trigger section 153A proceedings. Section 292B protects only procedural errors and cannot be used to extend the scope of section 153A to non-search cases. Section 292BB relates solely to service of notices and does not grant jurisdiction where none exists. Consequently, the CIT(A)'s order was upheld, and the revenue's appeal was dismissed for lack of merit. en-us Thu, 31 Jul 2025 00:00:00 +0530 Mon, 04 Aug 2025 08:28:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776023 The ITAT Delhi held that the warrant of authorization under section 132 was not validly executed as the search did not commence at the registered office or any specified premises of the assessee. Mere issuance of the warrant in the assessee's name without initiation of search cannot trigger section 153A proceedings. Section 292B protects only procedural errors and cannot be used to extend the scope of section 153A to non-search cases. Section 292BB relates solely to service of notices and does not grant jurisdiction where none exists. Consequently, the CIT(A)'s order was upheld, and the revenue's appeal was dismissed for lack of merit. Case-Laws Income Tax Thu, 31 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776023