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2013 (8) TMI 190 - GUJARAT HIGH COURTValidity of notice u/s 158BD - Search operation done against petitioner's husband - Certain income found belonging to petitioner - Held that:- When notice under Section 158BD was issued against the petitioner, assessment order of petitioner's husband was not in existence - On the date of issuing notice under Section 158BD of the Act, there was no satisfaction recorded by the Assessing officer of the searched person - The conditions precedent for invoking the provisions of section 158BD, thus are required to be satisfied before the provisions of the said Chapter are applied in relation to any person other than the person whose premises had been searched or whose documents and other assets had been requisitioned under section 132A - Following decision of Manish Maheshwari Vs. Asst. Commissioner of Income-tax and another [2007 (2) TMI 148 - SUPREME COURT OF INDIA] - Decided in favour of Assessee.
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