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Seizure to books of account and documents which have not been produced.
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....proceedings u/s 132(i) the Director of Inspection or the Commissioner of Income-tax and the authorised officer must apply their minds and form opinion as to the relevancy or usefulness of books of accounts and other documents, Shri S. Narayan, the then Chairman, C.B.D.T., also stressed in his confidential D.O.F.No. 286/36/77-IT(INV), dated the 25th May, 1977, that there should be no indiscriminate....
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