Case Law Details
Case Name : Echjay Industries Pvt Ltd Vs Union of India (Bombay High Court)
Appeal Number : Writ Petition No. 122 of 2009
Date of Judgement/Order : 10/05/2024
Related Assessment Year :
Courts :
All High Courts Bombay High Court
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Echjay Industries Pvt Ltd Vs Union of India (Bombay High Court)
In the case of Echjay Industries Pvt Ltd vs. Union of India, the Bombay High Court reviewed actions taken under Section 132(1) of the Income Tax Act, 1961, which pertains to search and seizure operations by tax authorities. The petitioner, Echjay Industries Pvt Ltd, challenged the validity of the search and seizure conducted by the Income Tax Department, arguing that the foundational “reason to believe” required by Section 132(1) was not satisfied.
Court’s Findings:
Examination of Department’s File:
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