Habeas corpus challenge to arrest safeguards remains maintainable, but substantial compliance with reasons-to-believe requirement defeats the petition...
No surrender at the time of search but cash seized was included in the computation of income and offered for tax which was duly accepted by the AO without any further query - no penalty u/s 271AAA was leviable.
No surrender at the time of search but cash seized was included in the computation of income and offered for tax which was duly accepted by the AO without any further query - no penalty u/s 271AAA was leviable.
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