THE ASSTT. COMMISSIONER OF INCOME TAX vs. M/S. A.R. ENTERPRISES
C.A. No.-002688-002688 - 2006Supreme Court14 Jan 2013
Section 132Section 158BSection 260A
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Page 9
JUDGMENT
11.
Sections 132 and 132A of the Act incorporate provision
of search, seizure and requisition which were resorted to
for the conduct of search at the premises of M/s A.R.
Mercantile Pvt. Ltd. For the evaluation of the material
seized during the operation or proceedings under Sections
132 or 132A of the Act, as the case
