Validity of Search and seizure - conversion of survey in search ...

Case Laws Income Tax

June 1, 2019

Validity of Search and seizure - conversion of survey in search - provisions of Section 131(1) could be invoked only if some proceedings were pending - nowhere any satisfaction recorded either of noncooperation or a suspicion that income has been concealed by the petitioner warranting resort to the process of search and seizure - the impugned action of the respondents is quashed

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Validity of Search and seizure - conversion of survey in search ...

Case Laws Income Tax

June 1, 2019

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