2016 (11) TMI 1568

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..... ed 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 l .....

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..... 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 wi .....

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