Search u/s 132 is a person specific and not a premises specific ...

High Court rules block assessment unauthorized if assessee's name absent in section 132 search warrant. Person-specific, not premises-specific.

May 1, 2014

Case Laws Income Tax HC

Search u/s 132 is a person specific and not a premises specific - if the name of the assessee against whom the block assessment has been made, does not figure in the warrant of the authorization issued u/s 132, the block assessment would be unauthorized - HC

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Search u/s 132 is a person specific and not a premises specific ...

High Court rules block assessment unauthorized if assessee's name absent in section 132 search warrant. Person-specific, not premises-specific.

May 1, 2014

Case Laws Income Tax HC

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