Validity of Section 131(1A) Notices issued Post Income Tax Search

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 seizure, reflects a ca...