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AO's participation in raid doesn’t make reassessment void when he isn’t biased against assessee

April 18, 2017[2017] 80 257 (Delhi)/[2017] 247 Taxman 264 (Delhi)/[2017] 395 ITR 52 (Delhi)/[2017] 295 CTR 235 (Delhi)

IT: Even though an assessee can challenge validity of search on ground that a particular officer of department brought pressure and used his official position in an unfair manner, yet same has to be established by credible evidence

IT: Whether where assessee challenged search proceedings on ground that Assessing Officer who passed block assessment order, was a participant in raiding party, since no personal bias, or malice or past history with said official was proved, argument that assessment was void on account of bias, deserved to be rejected

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