Madras HC Upholds Income Tax Search as Section 132 Challenge Failed

Advertisement Chandran Somasundaram Vs Principal Director of Income Tax (Madras High Court) The Madras High Court delivered a common order covering a batch of writ petitions arising from search and assessment proceedings under the Income Tax Act, 1961 involving companies engaged in the brewing and distilling business, their associated entities, suppliers, transporters, and other connected persons. The proceedings originated from searches conducted under Section 132 between 6 August 2019 and 11 August 2019, followed by centralisation of assessments, issuance of notices under Sections 153A an...