No Valid Search Warrant: Orissa HC quashes Assessment Proceedings u/s 153A of Income Tax Act [Read Order]

Search Warrant - Orissa High Court - Assessment - Income Tax Act - Income Tax - Tax - Taxscan

A division bench has quashed the assessment proceedings under section 153A of the Income Tax Act, 1961 on the ground that the income tax department did not provide a valid search warrant under section 132 of the Act. The Respondent is a Society registered under the Societies Registration Act,1860 and was created for charitable purpose…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹1199 + GST for 1 year

Subscribe Now

taxscan-loader