Case Law Details
Case Name : Union of India & Ors. Vs Magnum Steel Ltd. (Supreme Court of India)
Appeal Number : Civil Appeal Nos. 9597-9599 of 2011
Date of Judgement/Order : 02/03/2023
Related Assessment Year :
Courts :
Supreme Court of India
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Union of India & Ors. Vs Magnum Steel Ltd. (Supreme Court of India)
Search & Seizure proceedings cannot be initiated unless there is sufficient material against the assessee
The Hon’ble Supreme Court in Union of India & Ors. v. M/s. Magnum Steel Ltd. [Civil Appeal Nos. 9597-9599 of 2011 dated March 2, 2023] has held that, the person authorizing the search must express its satisfaction that the material is sufficient f
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