Information for the purpose of Search & Seizure
Last updated: 10 September 2007
Court :
HC
Brief :
Held by hon"ble court that the concerned officer cannot be said to be legally in possession of such information due to the fact that such report is the exclusive property of Legislature.Thus such report cannot be used as information in possession for the purpose of issuing notice u/s 132.
Citation :
Sikkim Subba associates Vs.
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CA.Saibaburao Nanduri
Published in Service Tax
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