The court dismissed the review petition, filed by the assessee based on the information received under the provisions of the Right to Information Act from the police station that no requisition or warrant of authorisation under section 132A of the Income-tax Act, 1961 was issued, holding that the information provided to the assessee under the Right to Information Act from the police station was incorrect which was the only ground raised. (para 3)
Muhammed C. K. v. ACIT (NO. 2) (2025)472 ITR 165 (Ker)(HC) Editorial : Muhammed C. K. v.ACIT (NO. 1) (2025)472 ITR 161 (Ker)(HC), Muhammed C. K. v.ACIT (NO. 3) (2025)472 ITR 166 (Ker)(HC)
S. 132A : Powers- Requisition of books of account- Cash seizure- Reassessment notice- Review petition —Information provided under Right to Information Act incorrect-Review petition dismissed.[147, 148, 148A, Art. 226]
Leave a Reply