AdvertisementHarigovind Vs ACIT (Madras High Court) The writ petitions challenged notices dated 07.02.2023 issued under Section 153C of the Income Tax Act, 1961 for Assessment Years 2013-14 to 2019-20. The petitions were filed by Shri Harigovind and G. Ravindran HUF, raising a common issue regarding the validity of the notices under Section 153C. The petitioner submitted that a search was conducted on 29.01.2019 at the premises of a third party, during which the Income Tax Authorities allegedly found incriminating material relating to the petitioner. Thereafter, a notice under Section 148A was issued on 15...