Case Laws / Head Notes / Paras
Authorized Officer to have access to premises, stocks, accounts and records---Assessment of tax and recovery of tax not levied or short levied or erroneously refunded---Searches under warrant---Search to be made in presence of witnesses---Scope---Directorate General of Intelligence and Investigation, during the course of raid/investigation, allegedly compelled the appellant to deposit sales tax demand--- Assessing authority, after lapse of two years issued show-cause notice and held that the sales tax recovered during the raid stood adjusted against the appellant's liability as mentioned in investigation audit report---Commissioner Inland Revenue (Appeals) dismissed the appeal being infructuous for the reason that the evasion of sales tax was admitted by the appellant during the course of ...
Case Law Access
You are viewing a limited preview. Log in to read the complete case details and download copies.
