Documents seized during a search and seizure Retained by the ...

Case Laws Income Tax

March 31, 2022

Documents seized during a search and seizure Retained by the Department - As a taxing statute, strict interpretation is to be adopted and that being so, recourse by the assessee to the provisions of the Constitution by filing a special leave petition before the Supreme Court cannot be regarded as 'a proceeding under this Act'. The statutory authority lost its power to grant further authorisation to retain the documents. Therefore, even on this count, the respondents are not authorised or justified in retaining the documents of title seized by them under section 132 of the Act. - HC

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Documents seized during a search and seizure Retained by the ...

Case Laws Income Tax

March 31, 2022

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