Case Law Details
Case Name : Relevant Case - S. R. Batliboi and Co. Vs Department of Income-tax (Investigation) (Delhi High Court)
Appeal Number : W.P.(C) 9479/2007
Date of Judgement/Order : 27/05/2009
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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Yash Shah
Whether revenue NOT entitled to demand unrestricted access to acquire electronic records present in laptops pertaining to third parties unconnected with person searched.
Equivalent Citation- (2009) 315 ITR 137 (Del.)
Relevant Section – 132
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