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Validity of Section 131(1A) Notices issued Post Income Tax Search
Case Law Details
- Case Name
- Pramod Swarup Agarwal Vs Prin. Director Of Income Tax (Inv.) Lko. And 6 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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Pramod Swarup Agarwal Vs Prin. Director Of Income Tax (Inv.) Lko. And 6 Others (Allahabad High Court)
issue of Section 131(1A) Notices Post-Search under the Income Tax Act, 1961, in light of the recent Allahabad High Court judgment in the Case of Pramod Swarup Agarwal & Sneh Lata Agarwal vs. Principal Director of Income Tax (Investigation) & Others Citation: 2025:AHC-LKO:34257-DB Writ Tax Nos.: 30 & 31 of 2025 Date of Judgment: June 3, 2025
I. IntroductionThe jurisprudence surrounding the Income Tax Act, 1961, particularly provisions governing search and seizu...






