No need to establish any connection, link amp; association if search is conducted under fresh warrant

INCOME TAX : Where on physical surveillance during search conducted upon ‘K’ group, movement of cash from assessee’s premises by motorcycle borne couriers was observed and, accordingly, search was conducted at premises of assessee during which a bank locker key was recovered, however, assessee failed to provide any acceptable explanation regarding content of said locker, impugned new warrant of authorisation for search under section 132(1)INCOME TAX : Where on physical surveillance during search conducted upon ‘K’ group, movement of cash from assessee’s premises by motorcycle borne couriers was observed and, accordingly, search was conducted at premises of assessee during which a bank locker key was recovered, however, assessee failed to provide any acceptable explanation regarding content of said locker, impugned new warrant of authorisation for search under section 132(1)www.taxmann.com Latest Case LawsRead More

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