https://www.taxtmi.com/caselaws?id=467271 A panchnama by itself does not amount to search authorisation under Section 132, and where no search under Sections 132 or 132A was conducted against the petitioner, initiation of proceedings under Section 153A was held unjustified and without jurisdiction. The text also reflects that reassessment of other persons must follow the procedure under Section 153C where applicable. On that basis, the Supreme Court found no reason to interfere and dismissed the Special Leave Petition. en-us Wed, 15 Jan 2025 00:00:00 +0530 Thu, 12 Mar 2026 19:16:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467271 A panchnama by itself does not amount to search authorisation under Section 132, and where no search under Sections 132 or 132A was conducted against the petitioner, initiation of proceedings under Section 153A was held unjustified and without jurisdiction. The text also reflects that reassessment of other persons must follow the procedure under Section 153C where applicable. On that basis, the Supreme Court found no reason to interfere and dismissed the Special Leave Petition. Case-Laws Income Tax Wed, 15 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467271