K.M. FATHIMA, vs. COMMISSIONER OF INCOME TAX,
ITA/76/2018HC Kerala11 Mar 2022
Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI
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Section 132 of the Act could be carried out only at places where
the assessee has an exclusive right. A power of attorney
resulting in the purchase of land and the documents seized
constitute the description of documents, articles, and things
stated in the seizure. Independent of the above, it is noticed by
the assessing authority that, admittedly
