Shiva Cement Ltd. v. DIT (Inv.) ( 2021 ) 439 ITR 92 / 207 DTR 1 /323 CTR 1 ( 2022 ) 284 Taxman 306 (Orissa)(HC) Shivom Minerals Ltd. v. DIT (Inv.) ( 2021 ) 439 ITR 92 / 207 DTR 1 /323 CTR 1 ( 2022 ) 284 Taxman 306 ( 2021 ) 439 ITR 92 / 207 DTR 1 /323 CTR 1 ( 2022 ) 284 Taxman 306 (Orissa)(HC).Editorial : SLP of assessee dismissed , Shivom Minerals Ltd v . DIT (Inv) ( 2022) 443 ITR 362 (St) (SC)
S. 132 : Search and seizure-Validity-Authorisation-Reason to believe-Non filing of return-Department can conduct survey at one place and Search at another place-Issue of summons is not mandatory-Search action is held to be valid. [S. 132(1)(c), 132(4), 133A, 153A, 292CC, Art. 226]
The writ petition was filed to quash the search proceedings initiated against the petitioner. Dismissing the petition the court held that, for non filing of return could be the reason to believe for initiation of search proceedings. The department can conduct survey at one place and Search at another place. Court also held that the issue of summons is not mandatory before initiation of search proceedings. Search action is held to be valid..(AY. 2009 -10 to 2014 -15 )