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2013 (10) TMI 81 - HC - Income TaxAuthorization of retention of seizure of the books of account, laptop and CDs etc. u/s 133A (3) (ia) – Held that:- As per Section 2 (12A) of the Income Tax Act the documents include data in any electronic form and data search device. The Income Tax authorities can retain these electronic devices found at the time of search for the purpose of investigation - Petitioner has not made out any good case for quashing the authorisation for survey and for seizure of the books of account, laptop and CDs, for which the authorisation for retention has been given by the Commissioner of Income Tax under Section 133A (3) (ia) for a period upto 31.12.2013 – Decided against the Assessee.
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