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2017 (3) TMI 1529 - SC - Income TaxValidity of notice under Section 158BD - Authorization of issue u/s 132 – Notice under Section 132 issued in the name of a dead person andwas duly received by the present petitioner as the legal heir of the dead person - if the original search warrant is invalid the consequential action under Section 158BD would also be invalid? - Held that:- The issue of invalidity of the search warrant was not raised at any point of time prior to the notice under Section 158BD. In fact, the petitioner had participated in the proceedings of assessment initiated under Section 158BC of the Act. The information discovered in the course of the search, if capable of generating the satisfaction for issuing a notice under Section 158BD, cannot altogether become irrelevant for further action under Section 158BD of the Act. HC Ref case [2014 (10) TMI 573 - GUJARAT HIGH COURT]
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