This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Search without satisfaction of ingredients of S. 132(1) is illegal and consequently Notice action U/s. 153A of the Act is also bad in law
Case Law Details
- Case Name
- M/s. Space wood Furnishers Pvt. Ltd. Vs The Director General of Income tax (Investigation) (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
Spacewood Furnishers Pvt. Ltd. Vs. DGIT (Investigation)- Bombay HC –
The mode and manner in which all these notes are prepared, show the absence of any relevant material with authorities which would have enabled them to have “a reason to believe” that action under Section 132(1) of the Act was essential. No new material as such has been disclosed anywhere. No document or report of alleged discreet inquiry forms part of these notes.
It is apparent that the entire exercise has been undertaken only because of the high growth noted by the respondents. The material like high growth, h...
This Judgment has Saved someone’s Life, who is been Suffering from False and Fabricated Cases.