S. 132 : Search and seizure-Territorial jurisdiction-Notification No. S. O. 2914(E) Dated 13-11-2014-Extension of territorial jurisdiction only in respect of place of search-No extension of territorial jurisdiction with regard to assesses-Search warrant in form no 45 issued by Deputy Director (Investigation)Bangalore and the assessee is in jurisdiction of Officers of Chennai-Search action is held to be illegal. [S. 120,132(IA), Form No 45, Art. 226]
Anil Jain v. PDIT (Inv) (2023)456 ITR 274 / 223 DTR 241 / 331 CTR 677 / 150 taxmann.com 284 (Mad)(HC)