๐จ Tax Litigation Insight: Search Cases Are Not Always About "Search Errors".
A common mistake in tax litigation:
Treating every defect during a search as an illegal search.
But the law makes a clear distinction:
โ๏ธ Illegality of Search
โ The foundation itself fails.
โ No valid authority / no legal satisfaction / no jurisdiction.
โ๏ธ Irregularity During Search
โ Search had a valid beginning, but procedure was not properly followed.
The real question is not:
โWas there a mistake during the search?โ
The real question is:
โWas the search legally authorised from the beginning?โ
Important judicial principles:
๐ Pooran Mal v. Director of Inspection (Investigation), IT
๐ CIT v. Dr. Nandlal Tahiliani
๐ PCIT v. Abhisar Buildwell Pvt. Ltd.
Small difference in words.
Huge difference in litigation outcome.
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