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Validity of Assessment U/s. 153A can’t be challenged on hardship ground
Case Law Details
- Case Name
- Madugula Venu Vs Director of Income-tax (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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HIGH COURT OF DELHI
Madugula Venu
versus
Director of Income-tax
W.P. (C) No. 7656 OF 2012
DECEMBER 14, 2012
ORDER
R.V. Easwar, J.
This writ petition has been filed seeking quashing of the search and seizure operation proceedings taken under section 132 of the Income Tax Act, 1961 (‘Act’, for short) and for further direction that no consequential action be taken against the petitioner as a result of search, including action pursuant to the notice dated 02.11.2012 issued under section 153A of the Act.
2. The brief facts resulting in the filing of the present petition are that the pet...





