Search & seizure Proceeding against a Person without issue of Search Warrant is Bad in Law

Brief of the Case

Delhi High Court held in the case of  CIT v Smt. Priyanka Singhania that if the search warrant was issued in the name of the father of Assessee, then the proceedings of the search and seizure against the assessee was totally void and bad in Law.

Facts of the Case

In the present facts of the case the search warrants were issued under Section 132 of the Act against the father of the Assessee.

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