{"id":64791,"date":"2026-10-05T16:11:03","date_gmt":"2026-10-05T10:41:03","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-itat-2025-179-taxmann-com-409-bomhc-editorial-slp-of-revenue-dismissed-cit-v-vijay-goel-2025-307-taxman-445-sc\/"},"modified":"2026-10-05T16:11:03","modified_gmt":"2026-10-05T10:41:03","slug":"cit-v-itat-2025-179-taxmann-com-409-bomhc-editorial-slp-of-revenue-dismissed-cit-v-vijay-goel-2025-307-taxman-445-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-itat-2025-179-taxmann-com-409-bomhc-editorial-slp-of-revenue-dismissed-cit-v-vijay-goel-2025-307-taxman-445-sc\/","title":{"rendered":"CIT v. ITAT [2025] 179 taxmann.com 409 (Bom)(HC) Editorial : SLP of revenue dismissed, CIT v. Vijay Goel (2025) 307 Taxman 445 (SC)"},"content":{"rendered":"<p>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<em>.<\/em>(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&#8217;s income in accordance with law.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 132: Search and seizure-Satisfaction note-Revenue did not have the satisfaction note, which formed the basis for issuance and authorisation of the search warrant under section 132(1)-Order was quashed.[S. 132(1), Art. 226]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-64791","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gR1","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64791","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=64791"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64791\/revisions"}],"predecessor-version":[{"id":64792,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64791\/revisions\/64792"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=64791"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=64791"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=64791"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}