Seizure of cash in election by ECI - IT Dept. has completely ...

Case Laws Income Tax

June 3, 2019

Seizure of cash in election by ECI - IT Dept. has completely failed to appreciate that neither the seizure was u/s 132 nor the pre-requisite to an exercise of search and seizure u/s 132 were satisfied nor the requisition satisfies the provisions of Section 226(3), which is the only provision enabling the IT Dept. to take over the money apart from the search and seizure - directed to refund with interest @ 10%

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Seizure of cash in election by ECI - IT Dept. has completely ...

Case Laws Income Tax

June 3, 2019

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