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2010 (9) TMI 383 - HC - Income TaxPower to transfer case - After the search, the cases of the petitioners along with other assessees had been transferred from NOIDA to Meerut to centralize the same for coordinated post search investigation and meaningful assessment in view of the Board's instructions - The search may have been declared illegal but the post search assessment has to take place - It is a settled principle of law that even if a search is declared illegal the material found at the time of search can be utilized for the purposes of assessment - The warrant of authorization had been quashed and search was declared illegal the order passed by the Commissioner of Income-Tax, Ghaziabad dated 3.9.2002 under Section 127 of the Act cannot be deemed to have been vacated - It still validly exists and under the transfer order only the Income-Tax Authority of NOIDA has a jurisdiction to initiate the assessment proceeding
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