https://www.taxtmi.com/caselaws?id=752546 Gauhati HC held that search and seizure conducted at petitioner's residential premises was illegal and without jurisdiction. The court ruled that notice under Section 131(1A) must be issued before conducting search under Section 132(1), not after. The authority failed to demonstrate reasons to suspect income concealment, which is mandatory before search operations. Since taxing statutes require strict interpretation and both essential conditions - having reasons to suspect concealment and issuing prior notice - were absent, the search violated express provisions of Section 131(1A). The writ petition was allowed. en-us Wed, 08 May 2024 00:00:00 +0530 Fri, 10 May 2024 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752546 Gauhati HC held that search and seizure conducted at petitioner's residential premises was illegal and without jurisdiction. The court ruled that notice under Section 131(1A) must be issued before conducting search under Section 132(1), not after. The authority failed to demonstrate reasons to suspect income concealment, which is mandatory before search operations. Since taxing statutes require strict interpretation and both essential conditions - having reasons to suspect concealment and issuing prior notice - were absent, the search violated express provisions of Section 131(1A). The writ petition was allowed. Case-Laws Income Tax Wed, 08 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752546