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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