2016 (11) TMI 1568

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..... Niranjan Sahu,Adv. For The Respondent : Mr. K.Radhakrishnan,Sr.Adv., Ms. Sadhana Sandhu,Adv., For Mrs. Anil Katiyar,Adv. ORDER The petitioners have approached this Court on the only ground that under Section 246-A of the Income Tax Act, 1961, the Commissioner of Income Tax(Appeals) has no jurisdiction to examine the validity of the search operations carried on under Section 132 of the said Ac....