when we can the search was executed u/s 132(1) of income tax act 1961
apple
(student)
(46 Points)
Replied 16 January 2014
search u/s 132 can be initiated in following cases:
1) summons u/s131 are not satisfied
2)notice u/s 142(1) is not satisfied
3) reasons to believe that either money, bullion, assets are undisclosed
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