SHRI VINAY PRATAP SINGH,LUCKNOW vs. ASTT. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, all the appeals filed by the assessee are partly allowed

Bench: Shri A.D. Jain & Shri T.S. Kapoor

457 of the Criminal Procedure Code. It was held that such a course was not open to the income-tax authorities and the possession taken by them by invoking section 132A was illegal. The following observations of the court as appearing at page 595 of the report can be usefully referred to : Seen in this background the powers to requisition

SHRI VINAY PRATAP SINGH,LUCKNOW vs. ASTT. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, all the appeals filed by the assessee are partly allowed