Case Law Details
Case Name : M/s. Space wood Furnishers Pvt. Ltd. Vs The Director General of Income tax (Investigation) (Bombay High Court)
Related Assessment Year :
Courts :
All High Courts Bombay High Court
Spacewood Furnishers Pvt. Ltd. Vs. DGIT (Investigation)- Bombay HC –
The mode and manner in which all these notes are prepared, show the absence of any relevant material with authorities which would have enabled them to have “a reason to believe” that action under Section 132(1) of the Act was essential. No new material as such has been disclosed anywhere. No document or report of alleged discreet inquiry forms part of these notes.
It is apparent that the entire exercise has been undertaken only because of the high growth noted by the respondents. The material like high growth, h...
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