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Search U/s 132 Is Invalid If Material Considered For Authorizing Search Is Irrelevant And Unrelated: Bombay High Court

Published: May 21, 2024

The Bombay High Court recently quashed the search proceedings authorized by CBDT u/s 132(1) along with consequential notices and further actions on the ground that the material considered for...

Source: livelaw.in

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Laljibhai Kanjibhai MandaliaJusticekr ShriramDivision BenchApex CourtHigh CourtPrincipal DirectorEchjay IndustriesPvt Ltd Vs Union