Tag: Search & Seizure
Statements made by stranger-third party in search case unless connected or corroborated could not be attributed to or lead to adverse consequences-HC ABCAUS Case Law Citation: ABCAUS 2133 (2017) (11) HC A search assessment was completed in respect of a group whose premises were subjected to search and …
Fake Income Tax Search-ITD Delhi launched mobile help number to verify identity of genuine Income Tax Officials The other day, In Delhi, six people impersonating as Income Tax (IT) officers were beaten up by a businessman’s family while they tried to extort money in a fake IT raid. Taking note of …
Second visit in the name of concluding search without without finding anything new for being seized could not validate second panchnama for limitation period u/s 153B(2)(a) – Delhi High Court ABCAUS Case Law Citation:ABCAUS 1297 (2017) (07) HC The Issue:All the appeals were directed against the order of …
Cash book not found at search produced later was eye wash. Allahabad High Court rejects contention that it was with accountant as generally users take only data ABCAUS Case Law Citation: ABCAUS 1192 (2017) (03) HC The Substantial Question of Law raised: The appeal was admitted inter alia …