COMM.OF INCOME TAX BANGALORE vs. NAVABHARAT ENTERPRISES HYD
In the result, Income Tax Appeal No
ITTA/3/2000HC Telangana02 Jan 2012
Bench: This Court & Hence Both Appeals Have Been Heard Together & Are Being Decided By This Common Judgment. 2. Sri Ravi Kant, Senior Advocate Assisted By Sri Rahul Agarwal, Advocate Have Appeared On Behalf Of Assessee & Sri Manish Goel, Advocate Has Put In Appearance On Behalf Of Revenue. 3. Revenue'S Appeal Was Admitted On The Following Substantial Questions Of Law:- (1)Whether On The Facts & In The Circumstances Of The Case, Tribunal Was Right In Holding That Authorization For Search
For Appellant: - M/S Verma Roadways Through its Partner R.K.VermaFor Respondent: - Assistant Commissioner Of Income Tax
Section 132Section 158Section 260A
36.
Similar power of search and seizure under Section 41 of Madras
General Sales Tax of 1969 was upheld in Commissioner of
Commercial Taxes vs. Ramkishan Shrikishan Jhaver, (1967) 66 ITR
664. Court held that an officer empowered by Government was entitled
to effect search and seize goods and articles as provided in that
section. It also held that
