1988 (12) TMI 38 - HC - Income Tax

Summary

The High Court of Karnataka quashed a warrant issued under section 132 of the Income-tax Act because it was issued by the Chief Commissioner of Income-tax who had no jurisdiction over the petitioner. The court dismissed the application for damages as the petitioner could pursue the remedy in a separate suit. The court allowed the petition based on the concession made by the Department's senior standing counsel.