If search warrant mentions name of all partners of firm, search can be conducted in partners premises too

HIGH COURT OF CHHATTISGARH Naresh Chand Baid V/s. Assistant Commissioner of Income-tax IT APPEAL No. 55 of 2004† October 17, 2011 JUDGMENT Satish K. Agnihotri, J. This instant appeal arises from the order dated 28.07.2004 passed in I.T. (SS) A No. 41/Nag/2000 by the Income Tax Appellate Tribunal (for short ‘the Tribunal’), Nagpur Bench, Nagpur, whereby the appeal filed by the appellant/department against the order dated 16.02.2000 passed by the Commissioner of Income Tax (Appeal) [for short ‘the CIT (A)], Raipur, was partly upheld. 2. The appeal was admitte...