Author Topic: Good decision of Delhi High Court on "Searches Authorised by ADIT"  (Read 5396 times)


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In the case of CIT Vs Pawan Kumar Garg reported in 222 CTR 36(Del) Hon'ble Delhi High Court after considering all the case laws on the issue "whether the ADIT has power to authorise the search" has delivered a beautifull decision where in it has been filtered that searches autorise by the ADIT between 1-06-1994 to 1-10-1998 are valid searches and the searches authorised by ADIT after 1-10-1998 are not valid searches. Their lordships have theard barely examined the issue and has considered the decision of Nalini Mahajan as well as of Sunil Dua. Therefore its a good decision for both revenue as well as assessee.