court search

Department need not provide reason for search U/s. 132

Genom Biotech vs. DIT (Bombay High Court) Search & seizure action u/s 132 was undertaken at the assessee’s premises. Thereafter an order of provisional attachment u/s 281B was passed. The assessee filed a writ petition challenging the validity of the search and the provisional attachment. HELD dismissing the Petition: (1) Search action u/s 132 can [...]
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