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2011 (3) TMI 706 - HC - Income TaxPetition under Article 226 to quash and set aside the warrant of authorization issued u/s 132(1) on the basis of the petitioners filed all returns & provided full cooperation with department in all proceeding. - to quash and set aside notices issued u/s 133(6) on the basis of the petitioners filed all returns & provided full cooperation with department in all proceeding. - to restrain the income-tax authorities from issuing the notices u/s 153A(1)on the basis of the petitioners filed all returns & provided full cooperation with department in all proceeding. The court is of the view that the condition precedent for the exercise of powers u/s 132(1) has been duly satisfied prior to issuance of authorization u/s 132 and that there is sufficient reason for the concerned officer to call for the information as stated in notices u/s 133(6). decided against Assessee.
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