2012 (3) TMI 99

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..... sp; For Respondent: SRI.JOSE JOSEPH, SC FOR INCOME TAX   S. Siri Jagan, J.   J U D G M E N T   Pursuant to a search conducted under Section 132 of the Income-tax Act, proceedings for assessment of the petitioner's income under Section 153A of the Income-tax Act were initiated, which resulted in Exts. P1 to P6 assessment orders. Against the same, the petitioner has filed Exts. P7 .....

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..... ns to the same. It is under the above circumstances the petitioner has filed this writ petition seeking the following reliefs:   "i. call for the records leading to Ext.P23 notice issued by the 2nd respondent and quash the same by the issuance of a writ of certiorari or such other writ, order or direction;   ii. issue a writ of mandamus or any other appropriate writ, order or direction .....

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..... hereof. 3. As far as the other prayers are concerned, I am of opinion 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. The appellate authority is also bou .....

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