SC clarifies separate impact of Section 132 proceedings on regular assessments

The SC held that findings in summary proceedings under Section 132 should not influence regular assessment proceedings. Petitioner can challenge orders on retention of account books in the appropriate forum. Special leave petitions were dismissed.

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The Supreme Court of India held that the Officer conducting regular assessment proceedings should not be influenced by findings in summary proceedings under Section 132. The petitioner can approach the appropriate forum if aggrieved by orders regarding retention of account books. Special leave petitions were dismissed.

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