Two employees of Angadiya Courier Services namely Surajbhai Pravinchandra Mehta and Rajendrasinh Viramji Vaghela were travelling from Nagpur to Ahmedabad via Surat in a bus of Srinath Travels. Upon physical search of the Bus two bags containing seven packets of cash aggregating Rs 2. 45, 50,000\u00a0 were recovered by the Police of Vapi. The police took interrogation and revealed that they were employees of\u00a0 Angadiya Courier Services. Summons were issued to\u00a0 Surajbhai Pravinchandra Mehta and Rajendrasinh Viramji Vaghela asking them to attend the office of the DDIT(Inv) Surat along with necessary details the cash recovered from their possession. The statements were taken u\/s 131 both of them denied that they were not owners of the cash. Thereafter summon was issued to Kaushikkumar Dhayalal Soni a partner of V.P. Angadiya and Courier Services Ahmedabad.\u00a0 Partner in his statement stated that the cash belongs to Proprietor of S.K Traders.\u00a0 Proprietor of S.K Traders\u00a0\u00a0 stated that the cash were with drawn from cash book. There was some proceedings before the Magistrate Court u\/s 451 of the Code of Criminal Procedure. Magistrate had ordered the Police to hand over the cash to the concerned Assessing Officer.\u00a0\u00a0 The AO has issued the warrant of authorisation u\/s. 132A(1) of the\u00a0 Act.\u00a0 The assessee challenged the issue of warrant of authorisation. Dismissing the petition the Court held that when asked to submit details of bank account and cash withdrawals, assessee declined to submit details and prayed for some more time to produce relevant documents hence issue of authorisation is held to be valid.<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 132A : Powers-Requisition of books of account\u2013Search and seizure\u2013Cash found from the employees of Courier services-Explanation that the cash was withdrawn from several bank accounts\u2013Failure to produce relevant documents\u2013Issue of warrant of authorisation is held to be valid. [S. 131, 132, Art. 226]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8877","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2jb","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8877","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=8877"}],"version-history":[{"count":4,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8877\/revisions"}],"predecessor-version":[{"id":17574,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8877\/revisions\/17574"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=8877"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=8877"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=8877"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}