2017 (3) TMI 1529

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....aichura, Adv. Mr. Kalp Raichura, Adv. Mr. Haresh Raichura, Adv. For Respondent : Mr. K. Radhakrishnan, Sr. Adv. Mr. D.L. Chidanand, Adv. Ms. Sadhna Sandhu, Adv. Mr. Amol Chitale, Adv. Mr. Debashish Bharukha, Adv. Mrs. Anil Katiyar, Adv. ORDER 1. Heard the learned counsels for the parties and perused the relevant material. 2. Delay condoned. 3. Notice under Section 132 of the Income Tax Act, 1....

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....r Section 158BD would also be invalid. We do not agree. The issue of invalidity of the search warrant was not raised at any point of time prior to the notice under Section 158BD. In fact, the petitioner had participated in the proceedings of assessment initiated under Section 158BC of the Act. The information discovered in the course of the search, if capable of generating the satisfaction for iss....