Section 132(1) search authorization Warrant was qua ‘premises’ & not qua ‘assessee’

Smt. Kusum Mittal Vs DCIT (ITAT Delhi) The appeal filed by the Assessee against the order of the Commissioner of Income Tax (Appeals)-3, Gurgaon, dated 25/03/2022, for the Assessment Year 2017-18 was considered by the Income Tax Appellate Tribunal (ITAT) Delhi. The grounds of the assessee included challenges to the validity of the assessment proceedings under section 153A of the Income Tax Act, 1961, and the addition made to the declared income. The contention primarily focused on the absence of a proper search warrant or panchnama in the name of the assessee. The ITAT examined the legal aspec...