Court Rules Invalid Conversion of Survey to Search Without Pending Proceedings u/s 131(1) of Income Tax Act.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Validity of Search and seizure - conversion of survey in search - provisions of Section 131(1) could be invoked only if some proceedings were pending - nowhere any satisfaction recorded either of noncooperation or a suspicion that income has been concealed by the petitioner warranting resort to the process of search and seizure - the impugned action of the respondents is quashed....