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2014 (2) TMI 34 - HC - Income TaxValidity of search conducted - Held that:- Relying upon the decision in M.B. Lal v. Commissioner of Income Tax [2005 (9) TMI 64 - DELHI High Court] - In hearing an appeal against the order of the assessment, the Tribunal cannot go into the question of validity or otherwise of any decisions for conducting search and seizure. This decision can be challenged in an independent proceedings where the question of validity of order may be gone into - If the petitioner was keen to test the validity of the said proceedings, his remedy lay in a writ petition under article 226 of the Constitution - The issue has been restored for fresh adjudication.
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