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Income Tax - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

Validity of Search and seizure action carried out u/s 132 - ...

Case Laws     Income Tax

January 30, 2020

Validity of Search and seizure action carried out u/s 132 - stock-in-trade (jewellery) was seized - Denial of release of jewellery - No hesitation to observe that the officer in this case has completely ignored the mandate of law. It is also to be mentioned that despite the unlawful action, the Petitioner has been denied release of the jewellery, regardless of his repeatedly representations made to the department.

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