Case Laws / Head Notes / Paras
Income Tax Ordinance (XLIX of 2001)---S. 175(1)(a)---Criminal Procedure Code (V of 1898), S. 103---Expression "full and free access"---Scope---Raid, search and impounding of documents---Jurisdiction---Expression "full and free access" employed in S. 175 (1)(a) of Income Tax Ordinance, 2001, has to be given full effect---Expression "search" in heading of S. 175 of Income Tax Ordinance, 2001, has to be construed in the company of expressions "full and free access"---Effect and significance of S.175(7) of Income Tax Ordinance, 2001, cannot be undermined or overlooked---Legislature consciously has avoided reference to requirements prescribed for search in terms of S.103 of Criminal Procedure Code, 1898---Warrant of authorization depicts an apparent purpose, i.e., enforcement of provision of In...
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