https://www.taxtmi.com/highlights?id=67984 Jurisdiction to conduct search u/s 132 - it is statutorily enjoined for a search to be conducted by the jurisdictional officers of that assessee only. The sole exceptions to this rule are in regard to locations that fall within the jurisdiction of a different officer, subject to satisfaction of, and compliance with, the requisite conditions, under the proviso to Section 132 and Section 132(1A). - HC en-us Tue, 31 Jan 2023 21:31:07 +0530 Tue, 31 Jan 2023 21:31:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67984 Jurisdiction to conduct search u/s 132 - it is statutorily enjoined for a search to be conducted by the jurisdictional officers of that assessee only. The sole exceptions to this rule are in regard to locations that fall within the jurisdiction of a different officer, subject to satisfaction of, and compliance with, the requisite conditions, under the proviso to Section 132 and Section 132(1A). - HC Highlights Income Tax Tue, 31 Jan 2023 21:31:07 +0530 https://www.taxtmi.com/highlights?id=67984