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2008 (7) TMI 110 - HC - Income TaxIssuance of search warrant & Panchnama in name of dead person - Thus, it is crystal clear that not only the search was invalid but the authorization for conducting search itself was invalid and void ab intio – assessment framed by AO u/s 158BC in the name of a dead person in consequence to such search warrant, is illegal - Such search warrant is against the law of natural justice. No valid assessment could have been made on the strength of such an invalid search warrant
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