- Monday, November 16, 2009, 16:41
- Income Tax Case Laws
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As the search warrant was issued in the joint names of the assessee and her spouse, it means that the officer had reason to believe that the undisclosed assets and income were held jointly. If so, it is not open for the AO to assess the assessee individually on the basis of the assets and documents seized during the course of search in pursuance to the said warrant but the assessment ought to have been only in the capacity of AOP or BOI.
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- Sunday, July 19, 2009, 12:45
- Income Tax Case Laws
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SUMMARY OF CASE LAW The Tribunal cannot examine the validity of the action of search under section 132(1); search warrant cannot be treated as illegal merely because full name of assessees are not written. CASE LAW DETAILS Decided by: ITAT, PUNE BENCH `A’, PUNE, In The case of: ACIT v. Chilka Vyankatesh Sidram, Appeal No.: ITA No. [...]
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