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| The Tax Publishers2019 TaxPub(DT) 4793 (P&H-HC) : (2019) 417 ITR 0082 : (2019) 309 CTR 0276 : (2019) 265 TAXMAN 0025 INCOME TAX ACT, 1961
Section 132
Revenue had merely offered a denial simpliciter and no material had been produced appended indicating that there was non-co-operation from assessee or his employees during survey leading to subsequent course being adopted, i.e., to resort to section 131(1) and convert the whole process into search and seizure. Therefore, impugned action was quashed and consequential benefits would flow to assessee.
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Search and seizure - Validity - Conversion of survey into search and seizure - Non-recording of satisfaction in terms of section 131
Assessee challenged validity of search conducted pursuant to conversion of survey operations into search and seizure on the ground of AO not having recorded satisfaction that survey had to be converted into search and seizure.Held: Revenue had merely offered a denial simpliciter and no material had been produced appended indicating that there was non-co-operation from assessee or his employees during survey leading to subsequent course being adopted, i.e., to resort to section 131(1) and convert the whole process into search and seizure. Therefore, impugned action was quashed and consequential benefits would flow to assessee.
REFERRED :
FAVOUR : In assessee's favour.
A.Y. :
IN THE PUNJAB AND HARYANA HIGH COURT
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