Authorised officer conducting search & seizure cannot retain documents/ assets beyond 15 days

Dr. R. P. Patel & Ors. Vs Asst. Director of Income Tax (Investigations) & Ors. (Kerala High Court)

Authorised officer conducting the search & seizure cannot retain the documents/ assets beyond 15 days and encash IVPs for adjustment against tax liability

Hon’ble Kerala High Court set aside the judgment of the learned Single Judge denying benefit to the assessee under the Kar Vivad Samadhan Scheme, 1998, (SchemePlease become a Premium member. If you are already a Premium member, login here to access the full content.