Issuance of notice u/s 131 (1A) of the IT Act 1961 after conclusion of IT Search and Seizure u/s 132 of the IT Act 1961 - Legal Paradox

CA.Mohit Gupta , Last updated: 03 November 2020  
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Introduction: Ever since the enactment of the original Income-tax statute of 1922, the Income-tax authorities have been vested with certain powers that are coterminous with the powers of a Court under the Code of Civil Procedure, 1908. Section 131 of the Income-tax Act, 1961 is one such provision

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Published by

CA.Mohit Gupta
(Chartered Accountant)
Category Income Tax   Report

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