Survey, Search & Seizure Income Tax Act, 1961
Survey, Search & Seizure Income Tax Act, 1961
Survey, Search & Seizure Income Tax Act, 1961
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Judicial Pronouncements<br />
There should be nexus between information and person<br />
searched.<br />
[Case: Harilal Shah V. CIT (2006) 281 ITR 199 (Gau.)]<br />
Where the Jurisdiction for block assessment is questioned on<br />
grounds of validity of a search, The <strong>Income</strong> <strong>Tax</strong> Appellate Tribunal<br />
is not competent to go into the question of validity of search.<br />
[Case: Promain Ltd. V. DCIT (2006) 281 ITR (AT) 107<br />
(Del.) SB]<br />
Assessee being co-owners of a building JRT given on lease to JST<br />
and warrant being issue in the name of “ Partners of JRT/JST”,<br />
there was no search on assesses and therefore, notices served on<br />
them under S. 158BC could not be substantiated.<br />
[Case : Jayantilal Damjibhai Soni & Directors of (Invs.) &<br />
Anr. [2008] 219 CTR (Guj) 26. ]<br />
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