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Income Tax - Highlights / Catch Notes

Home Highlights February 2013 Year 2013 This

Searches and seizures u/s 132 - it is not for this Court to ...


Court Clarifies Role in Search and Seizure: Authority, Not Court, Determines Evidence Sufficiency u/s 132 of Income Tax Act.

February 6, 2013

Case Laws     Income Tax     HC

Searches and seizures u/s 132 - it is not for this Court to indulge in the exercise of finding out the sufficiency or the relevance of the materials, which were available with the authority concerned, for arriving at his conclusion. - HC

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