In Brief
The Supreme Court dismissed a special leave petition challenging income tax assessment proceedings initiated following a search. The petitioner (a legal heir) argued that a search notice issued to a deceased person made subsequent assessment action invalid. The Court held that since the petitioner received the notice and participated in assessment proceedings without ever challenging its validity, they could not belatedly question it. Information discovered during the search remained valid for issuing further assessment notice under Section 158BD. The Court distinguished relied cases as factually distinguishable.
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