Madras HC Upholds Income Tax Search After Finding Valid Reason to Believe

SNJ Breweries Pvt. Ltd Vs Principal Director of Income Tax (Madras High Court)

A batch of writ appeals was filed challenging a common order of the Single Judge involving multiple proceedings arising from search and assessment actions under the Income Tax Act, 1961. The challenges related to the validity of the search conducted under Section 132, the centralization of assessments under Section 127, notices issued under Sections 153A and 153C, attachment orders under Section 281B, and notices and assessment orders under Sections 143(2) and 143(3). The appellants included companies of

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