Legal Treatise: Whether survey proceedings u/s 133A can be converted into search and seizure action u/s 132?

It is seen in practice that in course of search and seizure action on large business houses u/s 132 of the act, surveys u/s 133A of the act are also conducted on such associates and entities having close nexus with the person(s) so searched under Section 132 of the act.It is seen in practice that in course of search and seizure action on large business houses u/s 132 of the act, surveys u/s 133A of the act are also conducted on such associates and entities having close nexus with the person(s) so searched under Section 132 of the act.taxmann.com Latest ArticlesRead More

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