TMI BlogSearch u/s 132X X X X Extracts X X X X X X X X Extracts X X X X ..... Search u/s 132 X X X X Extracts X X X X X X X X Extracts X X X X ..... ASE OF SEARCH U/S 132 OF Income Tax Act Reply By Surender Gupta: The Reply: Extracts from the decision reported in 2008 -TMI - 10420 - GAUHATI High Court - "It is not a part of the duty of the reven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue authorities to disclose to the person, who challenges the warrant of authorisation, as to what materials were available against him, which had led to the issuance of warrant of authorisation. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only when the authorities concerned resolve to impose tax or penalties, etc., that they would have to disclose to the person concerned as to why tax or penalty were being imposed." X X X X Extracts X X X X X X X X Extracts X X X X ..... um - Knowledge Sharing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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