Hon’ble Kerala High Court in the case of Paul Mathews & Sons v. CIT [2003] 263 ITR 101.

Whether an Income Tax survey proceedings u/s 133A of the Income Tax Act’1961 can be converted into an Income Tax Search and Seizure action u/s 132 of the Income Tax Act ‘1961

14 Aug 2020

Whether an Income Tax survey proceedings u/s 133A of the Income Tax Act’1961 can be converted into an Income Tax…