Sunday, 20 December 2015

Officer can have a Camp Office at taxpayer's house to examine him on oath after search and seizure

IT: Where search of assessee's residential premises resulted into seizure of huge cash and panchanama was drawn, Authorized Officer was not barred from going to house of assessee and served notice on him to depose at said residence; it could not be said that Authorized Officer had trespassed into house of assessee and he deserved to be prosecuted

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