HC quashes Search Assessment based on unauthorized search 

Pavithra Sugichandran Vs ACIT (Madras High Court) These Writ Petitions have been filed challenging the respective assessment orders in respect of three assessment years viz., 2018-19, 2019- 20 and 2020-21 on the ground that by total non application of mind to Section 153A of the Income Tax Act, even without any authorization for search in respect of the petitioner, search was conducted as per the provisions of Section 132 of the Income Tax Act. 2. Admittedly, if a search is conducted by applying Section 153A of the Income Tax Act, there should be a specific authorization. In the instant case, ...