ITAT Erred: Section 132 Search Valid Even at Non-Assessee Premises, Location Doesn't Invalidate Search.

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....Validity of search u/s 132 - place of search - the search conducted in the premises in which the assessee may not be carrying on the business would not nullify the search - ITAT was wrong in allowing appeal on the ground of search having been conducted in the premises not belonging to the assessee which is contrary to the tenor and language of Section 132....