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2015 (9) TMI 803 - KARNATAKA HIGH COURTValidity of search conducted by the Income Tax authorities under Section 132 - Held that:- The primary question raised in this appeal with regard to the validity of search conducted has been raised in this appeal for the first time. Learned counsel for the appellant, however, has no objection to the matter being remanded to the Tribunal for deciding the first substantial question of law.In view of the fact that we are not adjudicating this case on merits and remanding the matter to the Tribunal, we are not inclined to enter into the merits of the third substantial question of law, which is left open to the assessee to challenge the same in case the Tribunal decides the other two questions against the assessee, and if the assessee is so advised.
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