Case Law Details
Case Name : M/s MD Overseas Limited Vs Director General of Income-tax and others (Allahabad High Court)
Related Assessment Year :
Courts :
All High Courts Allahabad High Court
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If a search under section 132 of the Income Tax Act, 1961 is challenged on the ground that information leading to reasons to believe for authorising search was irrelevant then how should this question be resolved?
Should the court, Look into the records and decide it alone; or
Disclose the information to the aggrieved person and then adjudicate upon it, after hearing the parties
(a)The Director Please become a Premium member. If you are already a Premium member, login here to access the full content.
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