2007 (12) TMI 563

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....partment. 2. The petitioner is a company and Sri Som Arora and Sri Praveen Arora are its directors admittedly. A search has been conducted on the premises of the said two directors and as a result of the search, notice under Section 153A of the Income Tax Act, 1961, has been issued to the petitioner. The petitioner has challenged that notice on the ground of that search conducted on the individ....

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....a person where a search is initiated under Section 132." Much emphasis has been laid on the definition of "person" given in Section 2(31) of the Act. The definition would be applicable unless the context otherwise requires. 5. We are not inclined to give such a restricted interpretation to the word "person" as used in Section 153A, so as to exclude the servants and agents of that 'person&#3....