Section 153A Notices Upheld Despite Delay in Handing Over Seized Documents

Agni Estates and Foundations Private Limited Vs DCIT (Madras High Court) The Madras High Court considered a batch of writ petitions challenging search proceedings under Section 132 of the Income Tax Act, 1961, notices issued under Section 153A, and related actions following a search and seizure operation conducted between 05.07.2018 and 09.07.2018. The petitioners also questioned the retention of seized documents, alleged procedural irregularities, illegal detention, violation of human rights, recording of statements under duress, and delay in handing over seized materials by the Investigation...