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M/s MD Overseas Limited Vs. DGIT (Allahabad HC)
Case Law Details
- Case Name
- M/s MD Overseas Limited Vs Director General of Income-tax and others (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- 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 of Income-tax (Investigation) Kanpur had jurisdiction to authorise the search;
(b)There is no necessity to adjudge the validity of search on the parameters of section 22 of the Spe...
