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2015 (10) TMI 1480 - AT - Income TaxReopening of assessment - proceedings initiated without a valid notice - Held that:- We are conscious that the apex court in Pooran Mal v. Director of Inspection (Investigation) [1973 (12) TMI 2 - SUPREME Court] clarified that the test of admissibility of evidence under the Indian jurisprudence lies in its relevance, so that even materials or information found during or as a result of an illegal search could also be put to use or relied on in framing an assessment. Why, even independent of the said decision, an assessment could only be on the strength of the materials and, further, upon duly confronting the same to the assessee, and the validity of the reliance would not be impacted on the process or the manner in which the information/material has come in the possession of the Revenue. So, however, it is the validity of the assessment proceedings itself that is at stake in the present case. The proceedings initiated without a valid notice under section 148(1) cannot be recognised in the eye of the law. - Decided in favour of assessee
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