Supreme Court · 2007 INSC 204 · Decided 23 February 2007
Manish Maheshwari v. Ass TT. Commissioner of Income Tax and ANR.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 204 · [2007] 3 S.C.R. 61
- Case number
- CIVIL APPEAL No. 924/2007
- Decided
- 23 February 2007
- Bench
- S.B. SINHA, MARKANDEY KATJU (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 158BD, 158BC
Headnote
B -( Income Tax Act, 1961-ss. 158BD & 158BC: 'I( Search conducted in premises belonging to Director of assessee- c Company-Severa/ incriminating documents relating to business of assessee- Company seized-Proceeding initiated against assessee-Company under s. l 58BC-Jurisdiction of Assessing had the requisite jurisdiction in terms ~ of s. l 58BD rlw s.2(31)-Correctness of-Held, not correct-Notice issued to assessee-company did not satisfy the requirements of s. l 58BD-It did not D record any satisfaction on the part of Assessing Officer, which was mandatory- Documents and other
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