Important judgment of Hon'ble Allahabad High court

The Hon'ble Allahabad High court in the case of *

INCOME TAX APPEAL NO.174 OF 2000
*

Commissioner of Income Tax vs. Dr. A.K. Bansal (Individual)

Connected with
*

CIVIL MISC. WRIT PETITION (TAX) NO. 223 OF 2000
*

The Director of Income Tax (Investigation) and another

vs.

Income Tax Appellate Tribunal and another
*HELD*

1. Neither the Assessing Officer nor the Tribunal in appeal can summon and
examine the warrant of authorisation for the purpose of examiningwhether
there existed reasons to believe on the materials before the competent
authority to order search under Section 132 (1).

2.In hearing an appeal against the order of the assessment, the

Tribunal cannot go into the question of validity or otherwise of any

decisions for conducting search and seizure. This decision can be

challenged in an independent proceedings where the question of

validity of order may be gone into.