2016 (11) TMI 1568 - SCH - Income Tax

CIT(Appeals) jurisdiction to examine the validity of the search operations carried on under Section 132 - Held that - The foundation of the assessment made hereunder is the search operations carried on against the petitioners. We are of the considered opinion that if the assessment order which is based on the search operations is under challenge, the validity of the search proceedings can also be gone into by the Commissioner of Income Tax (Appeals). We do not find any good ground to interfere with the impugned order at this stage. If the appeal is filed within four weeks from today, the appeal shall not be dismissed on the ground of limitation. SLP disposed off

Summary

The Supreme Court held that the Commissioner of Income Tax (Appeals) has jurisdiction to examine the validity of search operations under Section 132 of the Income Tax Act, 1961. The petitioners' appeal was not interfered with, and if an appeal is filed within four weeks, it will not be dismissed on grounds of limitation. Special leave petitions and pending applications were disposed of accordingly.