Search Authority Limited to Jurisdictional Officers under Income Tax Act Section 132; Exceptions Apply with Conditions Met.

Jurisdiction to conduct search u/s 132 - it is statutorily enjoined for a search to be conducted by the jurisdictional officers of that assessee only. The sole exceptions to this rule are in regard to locations that fall within the jurisdiction of a different officer, subject to satisfaction of, and compliance with, the requisite conditions, under the proviso to Section 132 and Section 132(1A). - HC .....

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