P.R. METRANI vs. COMMNR. OF INCOME TAX, BANGALORE
Appeals are allowed
C.A. No.-005673-005675 - 2002Supreme Court15 Nov 2006
For Respondent: Commissioner of Income Tax, Bangalore
Section 132Section 132(5)Section 139(2)Section 143(2)Section 69C
68 cannot said to have been
excluded for regular assessments."
[ Emphasis supplied ]
Sections 132 to 132B of the Act embody an integrated
scheme laying down the procedure comprehensively for search
and seizure
