Follow Us:

Case Law Details

Case Name : ITC Limited Vs State of Karnataka & Anr. (Supreme Court of India)
Related Assessment Year :
Become a Premium member to Download. If you are already a Premium member, Login here to access.
ITC Limited Vs State of Karnataka & Anr. (Supreme Court of India) The Supreme Court recently held that in every search conducted under a special enactment without warrant, the requirement of recording reasons to believe is mandatory. The Court noted that Section 165 of the Code of Criminal Procedure (S.185 BNSS) mandates the recording of reasons for the belief regarding the existence of incriminating materials and the necessity of imminent search, when a search is carried out without warrant. The Court noted that special enactments like the Legal Metrology Act , the Income Tax Act, the Cus...
This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.

Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

Leave a Comment

Your email address will not be published. Required fields are marked *

Search Post by Date
June 2026
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
2930