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.
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
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