Case Law Details
CIT Vs Sikhya ‘O’ Anusandhan (Orissa High Court)
Court in the first round of litigation accepted the legal position that without there being a valid search warrant authorizing the search in the premises of the Assessee under Section 132 of the Act, the question of initiating proceedings under Section 153A of the Act did not arise. The matter had been remanded to the ITAT only for determining the factual aspect of the existence of a valid search warrant.
Before this Court also the Revenue has not been able to demonstrate that there exists in the records of the Revenue a valid search warrant authorizing the searches that were conducted in the premises of the Respondent-Assessee on 9th and 10th August, 2005.
De hors such search warrant, validly issued to authorize the search, the question of initiating proceedings under Section 153A of the Act simply did not arise. Since the issue has turned purely on facts, the Court is unable to find any error having been committed by the ITAT in concluding that the entire assessment proceedings under Section 153A of the Act against the Respondent-Assessee were invalid.
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
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