Court Clarifies Role in Search and Seizure: Authority, Not Court, Determines Evidence Sufficiency u/s 132 of Income Tax Act. https://www.taxtmi.com/highlights?id=6731 Searches and seizures u/s 132 - it is not for this Court to indulge in the exercise of finding out the sufficiency or the relevance of the materials, which were available with the authority concerned, for arriving at his conclusion. - HC en-us Wed, 06 Feb 2013 08:42:38 +0530 Wed, 06 Feb 2013 08:42:38 +0530 TaxTMI RSS Generator Court Clarifies Role in Search and Seizure: Authority, Not Court, Determines Evidence Sufficiency u/s 132 of Income Tax Act. https://www.taxtmi.com/highlights?id=6731 Searches and seizures u/s 132 - it is not for this Court to indulge in the exercise of finding out the sufficiency or the relevance of the materials, which were available with the authority concerned, for arriving at his conclusion. - HC Highlights Income Tax Wed, 06 Feb 2013 08:42:38 +0530 https://www.taxtmi.com/highlights?id=6731