Section 158BC notice in absence of search warrant is bad in law

Mahendra Auto Services (AOP) Vs ACIT (ITAT Pune) For issuing notice u/s 158BC, there has to be a search in the case of ‘any person’, then the Assessing officer shall serve a notice to ‘such person’. It means notice u/s 158BC can be issued to only such person who has been searched u/s 132 of the Act. Search under section 132 of the Act cannot be without warrant of Authorisation. In the case under consideration, as narrated in the earlier paras, there was no warrant of Authorisation in the name of Mahendra Auto Service, AOP of Prithviraj Shinde, Rajendra Shinde, Bhikan Sh...