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Search U/s 132 Is Invalid If Material Considered For Authorizing Search Is Irrelevant And Unrelated: Bombay High Court
The Bombay High Court recently quashed the search proceedings authorized by CBDT u/s 132(1) along with consequential notices and further actions on the ground that the material considered for.
Laljibhai kanjibhai mandalia
Justicekr shriram
Division bench
Apex court
High court
Principal director
Echjay industries
Pvt ltd vs union
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