The Tax Publishers2020 TaxPub(DT) 4462 (SC) : (2020) 275 TAXMAN 0002

INCOME TAX ACT, 1961

Sections 261 & 132

Where the Department preferred SLP to appeal against the judgment of Punjab & Haryana High Court in Pawan Kumar Goel v. Union of India (2019) 417 ITR 82 (Punj. & Har.) : 2019 TaxPub(DT) 4793 (P&H-HC), whereby the High Court held that since no satisfaction in terms of section 131 was recorded by authorities that survey had to be converted into search and seizure, action of authorities was bad in eyes of law and it further held that summons issued to assessee were totally vague as no documents were mentioned which were required to be produced by assessee; thus, process of search and seizure conducted by respondents on business premises/residence of assessee was to be quashed and set aside, the Supreme Court dismissed the SLP.

Appeal (Supreme Court) - Special leave petition - Search and seizure - Validity -- Conversion of survey into search and seizure -- Non-recording of satisfaction in terms of section 131

Department preferred SLP to appeal against the judgment of Punjab & Haryana High Court in Pawan Kumar Goel v. Union of India (2019) 417 ITR 82 (Punj. & Har.) : 2019 TaxPub(DT) 4793 (P&H-HC), whereby the High Court held that since no satisfaction in terms of section 131 was recorded by authorities that survey had to be converted into search and seizure, action of authorities was bad in eyes of law and it further held that summons issued to assessee were totally vague as no documents were mentioned which were required to be produced by assessee; thus, process of search and seizure conducted by respondents on business premises/residence of assessee was to be quashed and set aside. Held: The Supreme Court dismissed the SLP.

REFERRED :

FAVOUR : SLP dismissed

A.Y. :



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