https://www.taxtmi.com/highlights?id=55769 Valid search - proceedings initiated under Section 132 - Note of satisfaction does record reasons calling for necessary authorization to carry out search and seizure operation. The search and seizure operations carried out by and in terms of Section 132(1) of the Income Tax Act cannot be said to be illegal and ultra vires the Statute. - HC en-us Sat, 05 Dec 2020 18:37:47 +0530 Sat, 05 Dec 2020 18:37:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55769 Valid search - proceedings initiated under Section 132 - Note of satisfaction does record reasons calling for necessary authorization to carry out search and seizure operation. The search and seizure operations carried out by and in terms of Section 132(1) of the Income Tax Act cannot be said to be illegal and ultra vires the Statute. - HC Highlights Income Tax Sat, 05 Dec 2020 18:37:47 +0530 https://www.taxtmi.com/highlights?id=55769