Supreme Court of India
Union of India & Ors. v. M/s. Agarwal Iron Industries
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1 Supreme Court bench has cited this judgment.
From the headnote
Income Tax Act, 1961 - s. 132(1) - Search and seizure under - Quashed by High Courl - On appeal, held: Search and seizure is done by way of an interim measure - The attic/es seized are subject matter of enquiry - High Court wrongly quashed the search and seizure without looking into the reasons for forming the opinion for conducting search and seizure - Matters remanded to High Courl for disposal afresh. Allowing the appeals and remanding the matters to High Court for fresh disposal, the Court HELD: 1. The provision contained in Section 132(1) of the Income Tax Act enables the competent
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