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2005 (9) TMI 37 - HC - Income TaxSearch and Seizure - By filing this writ under article 226/227 of the Constitution of India, the petitioner seeks to challenge the retention order passed by respondent No. 1 as also authorisation order issued under Section 132A - stand taken by the Revenue by pointing out some inconsistency in the statement of witnesses and different dates in the currency notes do not in any way give rise for forming a belief for invocation of powers conferred under section 132A ibid by the Revenue against an assessee - petition succeeds and is hereby allowed. Impugned letter followed by the impugned authorisation, issued by respondent No. 2 is quashed by a writ of certiorari
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