Legality of search u/s 132 scrutinized through Articles 21 and ...

Legality of search scrutinized through Articles 21 & 265. Proportionality applicable for statutory violations impacting privacy.

Case Laws     Income Tax

August 6, 2024

Legality of search u/s 132 scrutinized through Articles 21 and 265 - Doctrine of Proportionality applicable for statutory violations impacting right to privacy. Necessity to examine if search strictly adhered to statutory/constitutional safeguards and resultant impact on admissibility of illegally obtained evidence under Pooran Mal case. Non-communication of reasons for centralization u/s 127 renders transfer void unless assessee acquiesced - Section 292B applicability to be examined. Assessments u/s 153A contingent on seized incriminating material - Sinhgad principles on relevance of seized materials. Individual examination of Section 153C notices mandated instead of generalization. Provisional attachments u/s 281B to be re-examined. Validity of Section 143(2) notices and 143(3) orders open for consideration based on jurisdictional issues. Matter remanded for fresh adjudication.

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