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2011 (4) TMI 960 - HC - Income TaxSearch and seizure - warrant of authorisation issued under section 132(1) - DGCEI officials had informed the Income- tax Department that they had found some unexplained cash at the business premises of the petitioner - assessee was not able to explain the source of cash. He further submitted that during the search operation, certain vouchers were found from the premises of the assessee. On verification of the vouchers and the cash book, it was found that no entries were made with respect to such vouchers – Held that:- cash of Rs. 24,50,000 from the petitioner's premises, which he could not explain the source of on the basis of books of account, was not the isolated reason for issuance of authorisation of search - satisfaction note placed by the DDIT was minutely scrutinised. Firstly, the Joint DIT offered his own comments. Thereafter, by the DIT and finally by the DGIT who authorised the issuance of search authorisation, necessary care was taken and the case properly scrutinised before issuance of authorisation. It is not a case of either hurriedly or perfunctorily issuing search authorisation, petition dismissed.
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