2015 (9) TMI 803

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....d Smt. Vani H. learned counsel for the appellant as well as Sri K.V.Aravind, learned counsel for the respondent and perused the record. With the consent of learned counsel for the parties, this appeal has been heard and is being finally disposed of at this stage. 2. Challenging the order of the Tribunal dated 17.01.2014 the appellant has filed this appeal raising the following substantial questio....

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....y question raised in this appeal is with regard to the validity of search conducted by the Income Tax authorities under Section 132 of the Income Tax Act, 1961, which question has been raised in this appeal for the first time. 4. Sri K.V.Aravind, learned counsel for the respondent submits that the Tribunal would be the appropriate authority to first decide the question of validity of search as ha....