Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2007 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (11) TMI 296 - HC - Income TaxTribunal was fully justified in holding that when the authorisation to conduct the search based on reasons germane to section 132(1) does not exist the search becomes invalid with the obvious conclusion that the assessment order based on such search cannot stand and was rightly set aside. Even at the cost of repetition, it may be observed that in the absence of a legal search, in accordance with the provisions of section 132, “block period” or the previous year in which the search was conducted cannot be said to have come into existence and, therefore, if any assessment order is passed based on such search, it obviously cannot stand
|