High Court Upholds Validity of Search Actions u/s 132(3) of Income Tax Act Without Prior Section 132 Action.

High Court Upholds Validity of Search Actions u/s 132(3) of Income Tax Act Without Prior Section 132 Action. https://www.taxtmi.com/highlights?id=35087 Validity of Search proceedings - whether no action could have been initiated u/s 132(3) without there being any action initiated u/s 132 - no tax demand was pending - recovery of amount by debiting the bank account of the petitioners - bank accounts were put under restraint - HC dismissed all the petitions. en-us Thu, 01 Jun 2017 11:51:43 +0530 Thu, 01 Jun 2017 11:51:43 +0530 TaxTMI RSS Generator High Court Upholds Validity of Search Actions u/s 132(3) of Income Tax Act Without Prior Section 132 Action. https://www.taxtmi.com/highlights?id=35087 Validity of Search proceedings - whether no action could have been initiated u/s 132(3) without there being any action initiated u/s 132 - no tax demand was pending - recovery of amount by debiting the bank account of the petitioners - bank accounts were put under restraint - HC dismissed all the petitions. Highlights Income Tax Thu, 01 Jun 2017 11:51:43 +0530 https://www.taxtmi.com/highlights?id=35087