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2003 (2) TMI 40 - HC - Income TaxA notice under section 132(1) of the Income-tax Act, 1961, is the subject matter of challenge in this proceedings. - We are, of the view that there is no infirmity in the exercise of the power or authorisation of the search and seizure at No. 58, J.L. Nehru Raod, or No. 87, Southern Avenue, Calcutta, in respect of Mahesh Kumar Agarwal and that of Pratik Food Products, as was sought to be urged on behalf of the respondent-assessee. - So far as the question of return of the documents is concerned, if there was no extension for retention of the documents under section 132(8) with the approval of the authority, there is no scope for retaining the documents any further.
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