Validity of the proceedings u/s 147 - Search proceedings u/s 132 ...

Material from Section 132 Searches Can Trigger Section 147, But Must Meet Conditions in Sections 147-151.

November 17, 2020

Case Laws Income Tax AT

Validity of the proceedings u/s 147 - Search proceedings u/s 132 - Whether Section 153A has overriding effect over Section 147 - material found during the course of search proceedings can be used for invoking the provisions of Section 147 of the Act. However, it is important to note that the provisions of Section 147 of the Act can be invoked only after complying the provisions/conditions as provided under Section 147/148/149/150 and 151. - AT

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Validity of the proceedings u/s 147 - Search proceedings u/s 132 ...

Material from Section 132 Searches Can Trigger Section 147, But Must Meet Conditions in Sections 147-151.

November 17, 2020

Case Laws Income Tax AT

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