Assessment Order Passed under Income Tax Act Without Conducting Search And Seizure is not Valid: Punjab & Haryana HC [Read Order]

The court concluded that it cannot be concluded that there was an authorization to conduct a search against the petitioner under Section 132 of the Act.
Punjab and Haryana High Court - Assessment Order - Income Tax Act - Assessment Order Passed under Income Tax Act - Search And Seizure is not Valid - Taxscan

The Punjab and Haryana High Court has held that an assessment order passed under the Income Tax Act, 1961  without conducting search and seizure is not valid. The court concluded that it cannot be concluded that there was an authorization to conduct a search against the petitioner under Section 132 of the  Income Tax Act….

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