Section 153A proceedings invalid in absence of valid search warrant

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 demon

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