Where Revenue did not have the satisfaction note which formed the basis for issuance and authorisation of a search warrant under section 132(1), in view of the decision of the High Court in Asstt. CIT v. Marico Industries Ltd.(2025) 171 taxmann.com 140 (Bom)(HC), no further proceedings pursuant to such search could survive; however, information or material gathered during the course of search could be relied upon by Revenue for making appropriate adjustments to assessee’s income in accordance with law.