Survey proceedings - documents impounded under Section 131(3) - ...

Documents Seized u/s 131(3) Cannot Be Held as Security for Future Tax Liabilities.

June 6, 2022

Case Laws Income Tax HC

Survey proceedings - documents impounded under Section 131(3) - there is no provision under the Act to retain the documents of title as security for any tax liability that may arise in the future. In the absence of any such statutory provision, the respondents cannot retain documents of title impounded/seized by them under Section 131(3) of the Act - HC

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Survey proceedings - documents impounded under Section 131(3) - ...

Documents Seized u/s 131(3) Cannot Be Held as Security for Future Tax Liabilities.

June 6, 2022

Case Laws Income Tax HC

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