THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, MANGALURU vs. M/S. BLUELINE FOODS (INDIA) PVT. LTD.,, MANGALURU
ITA 182/BANG/2023[2017-18]Status: DisposedITAT Bangalore07 Aug 2024AY 2017-18
Section 132Section 143(3)Section 153ASection 153CSection 255(4)
seize books of accounts,\ndocuments, money, bullion, jewellery, etc. as are provided under\nsection 132 of the Act noted above. According to Section 132(14),\nexecution of an authorization shall have same meaning assigned in\nExplanation 2 to Section 158BE, which provides authorization is\ndeemed to have been executed
