Validity of Assessment U/s. 153A can’t be challenged on hardship ground

HIGH COURT OF DELHI Madugula Venu versus Director of Income-tax W.P. (C) No. 7656 OF 2012 DECEMBER 14, 2012 ORDER R.V. Easwar, J. This writ petition has been filed seeking quashing of the search and seizure operation proceedings taken under section 132 of the Income Tax Act, 1961 (‘Act’, for short) and for further direction that no consequential action be taken against the petitioner as a result of search, including action pursuant to the notice dated 02.11.2012 issued under section 153A of the Act. 2. The brief facts resulting in the filing of the present petition...