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2009 (6) TMI 988

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....-2009<br>Income Tax Appeal No. 589 OF 2009 - -<br>Income Tax<br>V.C. DAGA & J.P. DEVADHAR,JJ. For the Petitioner : Mr. Yogesh Patki i/b P.S. Shadevan For the Respondent : Mr. Atul K. Jasani ....

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.... the Act by the Authorised Officer, such searches are invalid and illegal. No search was conducted against the assessee as the the premises occupied by the assessee were not entered upon and searched ....