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.

Information for the purpose of Search & Seizure Sikkim Subba associates Vs. UoI 5/31/2005 (2005) 147 Taxman250(Sikkim) Case Fact: Whether CAG report which has not been laid before the Legislature can be used as information for issuing authorization for search and seizure u/s132. Decision: 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.