Dismissing the appeal of the Revenue the Court held that if there is no search warrant against the assessee the order is bad in law. Matter is remanded to the Tribunal only for determining the factual aspect of the existence of a valid search warrant. (AY. 2000-001 to 2006-07)
CIT v. Siksha ‘O’ Anusudhana ( 2023) 333 CTR 770 ( Orissa) ( HC)
S. 153A : Assessment-Search-No search warrant against assessee-Order of Tribunal is affirmed-Matter is remanded to the Tribunal only for determining the factual aspect of the existence of a valid search warrant.[S. 132]