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Income Tax - Highlights / Catch Notes

Home Highlights October 2013 Year 2013 This

Authorization for search u/s 158 BD of the Income Tax Act - ITAT ...


ITAT rules search invalid due to lack of authority for warrant issuance u/s 158 BD of Income Tax Act.

October 1, 2013

Case Laws     Income Tax     HC

Authorization for search u/s 158 BD of the Income Tax Act - ITAT observed that nothing to show that the Addl OIT (Inv.) was authorized to issue warrant of authorization - search was invalid - HC

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