Assessment u/s 153A - pre-condition justifying the invocation of ...

Court Rules Search u/s 132(1) of Income Tax Act Invalid Due to Lack of Legal Basis.

May 22, 2017

Case Laws Income Tax HC

Assessment u/s 153A - pre-condition justifying the invocation of the power of search u/s 132 (1) against the Petitioner - The Respondent's search of the Petitioner was a classic case of a ‘false start’. It was without legal basis. What were the options available to the Respondents when they came across the locker key when they searched another person - HC

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Assessment u/s 153A - pre-condition justifying the invocation of ...

Court Rules Search u/s 132(1) of Income Tax Act Invalid Due to Lack of Legal Basis.

May 22, 2017

Case Laws Income Tax HC

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