Tribunal Cannot Review Validity of Search and Seizure Decisions in Appeals Against Assessment Orders u/s 132.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Search U/s 132 - in hearing an appeal against the order of the assessment, the Tribunal cannot go into the question of validity or otherwise of any decisions for conducting search and seizure. - HC....