Communication of search orders required so affected person can appeal only when reasons are disclosed. An order under section 132(8) should invariably be communicated to the person concerned because the order is appealable and the assessee cannot appeal ... Summary
Communication of search orders required so affected person can appeal only when reasons are disclosed.
An order under section 132(8) should invariably be communicated to the person concerned because the order is appealable and the assessee cannot appeal unless informed of the reasons; prior Board instructions are modified to this extent, and the Board has approved filing an appeal before the Division Bench in the present case.
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