Karnataka high court: Search powers are person-centric | Bengaluru News
Bengaluru: Section 132 of the Income-tax Act, which empowers tax authorities to conduct search and seizure operations, is person-centric and not premises-centric, the high court specified in its recent judgment.A division bench of Justices SG Pandit and KV Aravind allowed a writ appeal filed by the income-tax department and restored notices issued under Section 153C…
