Supreme Court · 2014 INSC 772 · Decided 12 November 2014
Union of India & ORS. v. M/S. Agarwal Iron Industries
- Court
- Supreme Court of India
- Citation
- 2014 INSC 772 · [2014] 11 S.C.R. 181
- Case number
- CIVIL APPEAL No. 7499/2004
- Decided
- 12 November 2014
- Bench
- DIPAK MISRA, UDAY UMESH LALIT (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 132(1)
Headnote
A B 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 C attic/es seized are subject matter of enquiry - High Court wrongly quashed the search and seizure without looking into the 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 authority D to
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