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2012 (3) TMI 99 - KERALA HIGH COURTValidity of search and seizure - The petitioner has also adduced evidence in the form of affidavits of panchas and has sought an opportunity to cross examine the authorised officer of the Department to substantiate his contention regarding the illegality of the search - Held that: the appellate authority is bound to consider all the contentions of the petitioner including the question as to whether the search is valid and whether the assessing authority had jurisdiction to initiate proceedings under Section 153A on the basis of that search, if the same is invalid - Decided in favor of the assessee by way of remand to appellate authority
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