Finance Act 2017: Retrospective Change Limits High Court Review of Section 132(1) Search Reason Disclosure.

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Full Text of the Document

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....Disclosure of reasons to belief for conducting search u/s 132 - impact of insertion of Explanation to Section 132(1) by the FA, 2017 with retrospective effect - the High Court is precluded from seeing the note or discussing it in a judgment where there is a challenge to the search itself - disclosure made in order will not be treated as a precedent....