Search and seizure time limit tightened: orders under section 132 limited to sixty days; extensions require Commissioner approval. Amendments to section 132 substitute 'Assistant Commissioner or Income-tax Officer' for earlier terms, replace specified cross-references, and add explanations that service of an order under sub-section (3) is not seizure and that examinations under sub-section (4) may cover all matters relevant to connected investigations. A new sub-section (8A) provides that an order under sub-section (3) shall not be in force for more than sixty days unless extended for reasons in writing with the Commissioner's approval, with the Commissioner barred from approving an extension beyond thirty days after completion of all proceedings for the relevant years.
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Provisions expressly mentioned in the judgment/order text.
Search and seizure time limit tightened: orders under section 132 limited to sixty days; extensions require Commissioner approval.
Amendments to section 132 substitute "Assistant Commissioner or Income-tax Officer" for earlier terms, replace specified cross-references, and add explanations that service of an order under sub-section (3) is not seizure and that examinations under sub-section (4) may cover all matters relevant to connected investigations. A new sub-section (8A) provides that an order under sub-section (3) shall not be in force for more than sixty days unless extended for reasons in writing with the Commissioner's approval, with the Commissioner barred from approving an extension beyond thirty days after completion of all proceedings for the relevant years.
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