Information for the purpose of Search & Seizure

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.

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Judgement posted by

CA.Saibaburao Nanduri

Chartered Accountant

I am a commerce graduarte of Andhra University. Studied at HINDU COLLEGE, Guntur. Became FCA and started Practice under the name and style of M/s SAIBABU RAO CO I became Chairman of CA Institute, Guntur Branch, during the year 2008-09 My post qualifications are: Information Systems Audit DISA (ICAI) ... Read more

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