2024 (11) TMI 1326

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..... Delay filling SLP - as decided by HC [ 2023 (9) TMI 1599 - BOMBAY HIGH COURT] Even if the search is held to be invalid, the information or material gathered during the course thereof may be relied upon by Revenue for making adjustment to assessee s income in an appropriate proceeding, if so advised, and Revenue may utilize the information or material in such proceeding, as is permissible in law - .....

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