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Income Tax - Highlights / Catch Notes

Home Highlights April 2013 Year 2013 This

Search U/s 132 - in hearing an appeal against the order of the ...


Tribunal Cannot Review Validity of Search and Seizure Decisions in Appeals Against Assessment Orders u/s 132.

April 19, 2013

Case Laws     Income Tax     HC

Search U/s 132 - in hearing an appeal against the order of the assessment, the Tribunal cannot go into the question of validity or otherwise of any decisions for conducting search and seizure. - HC

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