Scope of the instructions issued by the CBDT - Exercise of power ...

CBDT Issues Internal Guidelines for Search and Seizure; Not a Formal Regulation u/s 119 of Income Tax Act.

September 27, 2022

Case Laws Income Tax AT

Scope of the instructions issued by the CBDT - Exercise of power us/ 119 - A perusal of the said instruction shows that this is practically a search and seizure manual notification. It is an internal communication being guidelines for the notice of the Commissioner of Income tax, Range Head and the AO handling the assessment of search and seizure cases. This notification is not one which has been issued u/s.119 of the Income tax Act, 1961 - AT

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Scope of the instructions issued by the CBDT - Exercise of power ...

CBDT Issues Internal Guidelines for Search and Seizure; Not a Formal Regulation u/s 119 of Income Tax Act.

September 27, 2022

Case Laws Income Tax AT

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