Powers u/s 133 A to search CA/lawyer's premises
Last updated: 11 January 2009
Court :
HIGH COURT OF ORISSA
Brief :
The IT authority does not assume any power to enter the business premises/Office of the CA/Lawyer/Tax Practitioner to conduct survey under section 133A of IT Act in connection with survey of the premises of their client unless the client state in the course of survey that his books of account/documents and records are kept in the office of his CA/ Lawyer/Tax Practitioner.
Citation :
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Jitender
Published in Income Tax
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