TMI Blog2017 (3) TMI 1529X X X X Extracts X X X X X X X X Extracts X X X X ..... on - if the original search warrant is invalid the consequential action under Section 158BD would also be invalid? - Held that:- The issue of invalidity of the search warrant was not raised at any point of time prior to the notice under Section 158BD. In fact, the petitioner had participated in the proceedings of assessment initiated under Section 158BC of the Act. The information discovered in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oned. 3. Notice under Section 132 of the Income Tax Act, 1961 (for short the Act ) was issued in the name of a dead person. The said notice was duly received by the present petitioner as the legal heir of the dead person. Notice of assessment under Section 158BC of the Act was issued and in the assessment proceedings, where the income was declared to be 'nil', the present petitioner as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the search, if capable of generating the satisfaction for issuing a notice under Section 158BD, cannot altogether become irrelevant for further action under Section 158BD of the Act. 5. The reliance placed on the decision of the High Court of Punjab and Haryana in Commissioner of Income -tax, Karnal vs. Rakesh Kumar, Mukesh Kumar [(2009) 178 Taxman 224 (Punjab Haryana) = 313 ITR 305 (Punjab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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