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G. Sunilkumar, Smt. Indu Sunilkumar Versus Deputy Director of Income Tax And Others

2015 (4) TMI 262 - KERALA HIGH COURT

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 witn .....

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sdiction to initiate proceedings under Section 153A on the basis of that search, prior to deciding the issue on merits. The appellate authority would also be required to consider the request of the petitioners for cross examining the Authorised Offic .....

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arding 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 wit .....

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John For the Respondent : Sri Jose Joseph, SC ORDER Per: A K Jayasankaran Nambiar: Against Exts.P1 to P14 orders passed under Section 143 (3) read with Section 153C of the Income Tax Act, the petitioners have preferred Exts.P15 to P28 appeals before .....

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uring 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, an .....

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spondent, and the petitioner's request for a cross examination of witnesses, so as to substantiate his contentions with regard to the jurisdiction of the authorities who conducted the search, and the legality of the search itself, has not been go .....

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purposes of substantiating their contention regarding the illegality of the search, prior to the adjudication of the appeals on merits. 2. I have heard Sri.Ramesh Cheiran John, the learned counsel for the petitioners and Sri.Jose Joseph, the learned .....

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ed in the appeals filed by the petitioners before the 2nd respondent appellate authority, I am of the view that, it would be incumbent upon the appellate authority to consider the contention of the petitioners with regard to the validity of the searc .....

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