Search Assessment after completion of time for completion is invalid

HIGH COURT OF MADRAS A.V.S. Sivaraj versus Commissioner of Income-tax, Central II Tax Case (Appeal) No. 127 of 2006 Date of pronouncement – August 22, 2012 JUDGMENT Mrs. Chitra Venkataraman, J. The following is the question of law raised in the tax case appeal preferred by the assessee as against the order of the Tribunal in respect of the block assessment for the period 1986-87 to 1996-97 (upto 20.1.1996):- “Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal is right in law in rejecting the contentions of the appellant tha...