Section 132A Search and Seizure Valid Without Disclosing Reasons, Per Finance Act 2017 Amendment.

Validity of proceedings initiated u/s 132A - search and seizure - non-disclosing the “reason to believe” or "reason to suspect” - in view of amendment in Section 132A of the Income Tax Act, 1961 by the Finance Act, 2017 “reason to believe” or “reason to suspect” was not to be disclosed to any person or authority or Appellate Tribunal. .....

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