The High Court dismissed appeals filed by the assessee, holding that the survey conducted on July 14, 2014 at the residential house of R was valid and did not violate the provisions of section 133A of the Income-tax Act, 1961. SLP of Revenue is dismissed. (AY. 2008-09 to 2013-14)
Hillwood Furniture Pvt. Ltd. v. CIT (2023) 453 ITR 749 (SC) Editorial : Hillwood Furniture Pvt. Ltd. v. CIT (2023) 21 ITR-OL 634 (Ker)(HC)
S. 133A : Power of survey -Residential premises -Held to be valid -SLP of assessee is dismissed. [S. 260A, Art. 136]