In Brief
A notice under the Income Tax Act issued in the name of a deceased person was received and acted upon by the legal heir, who participated in subsequent assessment proceedings. Later, the heir challenged the validity of the original search warrant and the consequential notice under Section 158BD. The Supreme Court dismissed the petition, holding that once a legal heir receives notice and participates in assessment proceedings, they cannot later challenge the warrant's validity. The information discovered in the search remains relevant for further inquiry proceedings. The Court distinguished similar cases on the basis that they involved different statutory provisions and circumstances.
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