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Case Law Details

Case Name : Asha Maritime (India) Pvt. Ltd. Vs DCIT (ITAT Mumbai)
Related Assessment Year : 1988- 1998
RELEVANT PARAGRAPH 11. Section 132(1) empowers the Director General or Director or the Chief Commissioner or Commissioner or any such Joint Director or Joint Commissioner, as may be empowered in this behalf by the Board to authorize Joint Director, Joint Commissioner or other lower authorities to conduct the search if the former authority has reason to believe that the case falls under clauses (a) to (c) of sub­section (1). Thereafter, the authorized officers conduct the search subject to the relevant provisions. It, is therefore, discernible that the search action is largely bifurcated into ...
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