Friday, September 20, 2019

AO is authorized to search any place mentioned in authorization where he suspects books of account being kept

INCOME TAX: Authorised officer can search any place mentioned in authorisation where he suspects that books of account belonging to assessee are kept and as such, mere change of address of assessee even being in know how of department by itself would not vitiate or invalidate search conducted under section 132

from www.taxmann.com Latest Case Laws https://ift.tt/2M2rdjM
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