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 th

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