Applicability of amendment to Sec. 132(5).

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..... ec.23 of the Taxation Laws (Amendment) Act, 1984 seeks to amend sub-section (5) of sec.132 of the I.T.Act relating to search and seizure. The amendment provides that the order under the said sub-secti .....

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..... mit of 90 days has not elapsed on 1st October, 1984. A view is possible that in all cases where seizures have been made on or after 3rd July, 1984, time limit of 90 days gets extended. However, the Bo .....

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