Supreme Court · 2015 INSC 407 · Decided 13 May 2015
Director General of Income Tax (Investigation) Pune & ORS. v. M/S. Spacewood Furnishers PVT. LTD. & ORS.
- Court
- Supreme Court of India
- Citation
- 2015 INSC 407 · [2015] 6 S.C.R. 807
- Case number
- CIVIL APPEAL No. 4394/2015
- Decided
- 13 May 2015
- Bench
- RANJAN GOGOI, PINAKI CHANDRA GHOSE (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Income Tax Act Section 132
Headnote
Income Tax Act, 1961-s.132-Warrantofauthorization B c for search of the premises of assessee - Interference with by High Court - In exercise of jurisdiction u/Art. 226 of the Constitution - Propriety of - Held: The assessee is not entitled reasons for the belief at the D stage of issuing of the authorization - High Court committed serious error in reproducing in great details the content of satisfaction notes containing the reasons - Such exercise of High Court was highly premature conferring undue advantage to assessee and thereby
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