https://www.taxtmi.com/caselaws?id=469534 A search authorisation issued in the name of a person who had already died was treated as invalid and void ab initio. A notice under section 153A issued to the executor as legal heir could not cure the defect in the initiation of search proceedings, because the assessment and addition were founded entirely on an invalid warrant. Authorities arising under different statutory provisions and factual settings were held inapplicable. On that basis, the search-based proceedings and the consequential addition were held unsustainable, and the Revenue's challenge failed. en-us Fri, 07 Mar 2025 00:00:00 +0530 Sat, 20 Jun 2026 21:58:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469534 A search authorisation issued in the name of a person who had already died was treated as invalid and void ab initio. A notice under section 153A issued to the executor as legal heir could not cure the defect in the initiation of search proceedings, because the assessment and addition were founded entirely on an invalid warrant. Authorities arising under different statutory provisions and factual settings were held inapplicable. On that basis, the search-based proceedings and the consequential addition were held unsustainable, and the Revenue's challenge failed. Case-Laws Income Tax Fri, 07 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469534