Tag Archives: Amendment of section 132A.

Assessing Officer need not disclose reasons for search

By | February 9, 2017

Reason to believe to conduct a search, etc. not to be disclosed Sub-section (1) and (1A) of section 132 provide that where an authority mentioned therein, based on the information in his possession, has ‘reason to believe’ or ‘reason to suspect’ of circumstances referred to in the said sub-sections, he may authorize an authority specified… Read More »