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2011 (2) TMI 360 - HC - Income TaxSearch and seizure - Neither the satisfaction note was provided nor has any order on the application been intimated to the petitioner - the main business was being transacted from Noida, unit, situate within SEZ ; No approval of the Development Commissioner was obtained under section 22 of the SEZ Act before conducting the search - the validity of search is not required to be adjudged as section 22 of the SEZ Act was not in force The information received by the DIT(I)-Kanpur is in unpublished official records relating to the affairs of the State and was in official confidence - At present, if the search is valid then the assessment is to be made for six earlier years under section 153A of the Income-tax Act - whatever documents or material was seized by the Department is known to the petitioner ; they are in the custody of the Department : no manipulation can be done in the same - It is settled law that invalidity of search does not vitiate the evidence collected during search The application surrenders Rs. 11 crore considering the trend in the business for the entire assessment year in which search took place and there is no surrender of any income for the earlier six assessment years for which, assessment can be done under section 153A of the Income-tax Act - A search is conducted under 132 of the Income-tax Act. Earlier, it could be done under section 37 of the Income-tax Act, 1922. Irrespective of the date of search, even if search is illegal, information or material collected during search can be used for making assessment or for any other lawful purpose
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