Madras High Court
For assessee
Topic
Inspection, search, seizure of goods, documents and cash.
1 ruling found
Madras High Court
Where search authorization issued in respect of petitioner partnership firm under Section 67(2) lacked DIN with only a generic assertion of technical difficulty and no contemporaneous record, and DIN was neither timely generated nor communicated to noticee, mandatory requirements of DIN display, contemporaneous recording of exception, regularization, and sharing with noticee were breached, rendering authorization non-compliant; authorities to initiate fresh proceeding