Validity of proceedings u/s 153A - Before this Court also the Revenue has not been able to demonstrate...

Validity of proceedings u/s 153A - Before this Court also the Revenue has not been able to demonstrate that there exists in the records of the Revenue a valid search warrant authorizing the searches that were conducted in the premises of the Respondent-Assessee - De hors such search warrant, validly issued to authorize the search, the question of initiating proceedings u/s 153A simply did not arise. - HC .....

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