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2006 (7) TMI 195 - HC - Income Tax
Challenge to notice u/s 158 BC – search - block assessment u/ch XIV-B – Held that Additional Director does not get any statutory power to issue authorization to issue warrant – consequently, search, block assessment, issuance of notice u/s 158 BC made in pursuance of such authorization are liable to be set aside – plea of invalidity of search on ground that search was not made as per s. 132, is accepted – held that common authorization in respect of more than one person is permissible