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POWERS OF REQUISITION [Section - 132A]

Income Tax - Search and Seizure - Procedure, Consequences and Impact - 03 - SECTION 132A - POWERS OF REQUISITION (1) Where a search has already been conducted by any officer/ authority under any other law then the Chief Commissioner of Income-tax/ co .....

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and assets are delivered to Assessing Officer, it shall be deemed that such books and assets have been seized by Assessing Officer u/s 132 and all other provisions of search & seizure shall apply. Explanation.-For the removal of doubts, it is her .....

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