Decision of Allahabad High Court delivered on
2-03-2012 in case of Dr. Roop
Facts of the case:
Search conducted on doctor couple
Pleadings on behalf of doctor:
- AO
called for returns of doctor after conducting search. It means returns
were not checked before conducting search. So, there was no reason to
believe, at most there can be reason to suspect but that does not justify
search u/s 132.
As per SC in Seth Brothers 74 ITR 836, PR
Metreni 157 Taxmann 325,
- Search is a serious invasion on privacy and
freedom of tax payer
-powers u/s 132 must be exercised strictly according
to law .
