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2015 (4) TMI 262 - KERALA HIGH COURT

2015 (4) TMI 262 - KERALA HIGH COURT - TMI - Assessment under Section 143 (3) read with Section 153C - the whole assessment procedure was vitiated on account of the fact that the assessing authority had relied on the materials obtained during the course of the search and the search was not witnessed by any 'Panchas' - Held that:- It would be incumbent upon the appellate authority to consider the contention of the petitioners with regard to the validity of the search, as also on the aspec .....

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the petitioners, including the contention regarding validity of search and consequent lack of jurisdiction. The appellate authority shall also consider the request of the petitioners for an opportunity to cross examine the witnesses and the Authorised Officer of the Department in accordance with the applicable provisions. The 2nd respondent appellate authority shall do this prior to proceeding with the appeal on merits. - WP (C) No. 7182 of 2015 (W) - Dated:- 6-3-2015 - A. K. Jayasankaran Nambia .....

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hority had relied on the materials obtained during the course of the search and the search was not witnessed by any 'Panchas'. It is the contention of the petitioners that on account of there being no 'Panchas' at the time of search, the search proceedings itself is vitiated, and hence, materials obtained during the said search could not be relied upon for the purposes of completing the assessment against the petitioners. It is stated by counsel for the petitioners that the appea .....

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