Home Case Index All Cases Income Tax Income Tax + SC Income Tax - 1986 (7) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1986 (7) TMI 9 - SC - Income TaxSeizure by custom authorities - held that income tax authorities cannot utilise the provision of s. 132 to seize such amount from the customs authorities (prior to introduction of s. 132A w.e.f. 1/10/75) - held that it will be open to the income-tax authorities to approach the appropriate authorities to realise any amount of money or to recover any books of account or documents in accordance with law - Revenue's appeal is dismissed
|