Defects in panchnamas not affect validity of search

MDLR Resorts (P.) Ltd. v. CIT (Delhi High Court)

Contention Raised by the Assessee – Assessment proceedings under section 153A of the Act are invalid as no panchnamas were drawn in the names of 22 petitioners. Another aspect of the said contention relating to validity of proceedings under Section 153A of the Act has been also

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