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Search u/s 132

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Querist : Anonymous

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Querist : Anonymous (Querist)
24 January 2013 If a public ltd company becomes pvt ltd company,And if a search proceeding is initiated u/s 132 on pvt ltd company then can income tax authorities ask for 6 preceding assessment year books if 2 or 3 of such years falls when such a company was public ltd company.
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CA PARAS BAFNA

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CA PARAS BAFNA (Expert)
24 January 2013 Income Tax Authorities can ask for the books for the period in which the Company was public ltd co.
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Querist : Anonymous

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Querist : Anonymous (Querist)
24 January 2013 Sir,can you please provide any case law on the issue.
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