Failure to allow inspection of books during search can trigger prosecution for obstructing authorised officer under tax law. Prosecution under Section 275B arises where a person, during a search and seizure, fails to provide the authorised officer the facility to inspect any ... Summary
Failure to allow inspection of books during search can trigger prosecution for obstructing authorised officer under tax law.
Prosecution under Section 275B arises where a person, during a search and seizure, fails to provide the authorised officer the facility to inspect any books of accounts or other documents; denial or obstruction of inspection triggers criminal proceedings under the provision.
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