Income tax
preet
(Querist) 22 June 2011
This query is : Resolved
Preliminary objection to notice u/s 153 A of I.T act to be filed in income tax office on the basis of facts that search has not been made u/s 132 on the business premises of the assessee?
Vineet
(Expert) 04 August 2011
Whats the query?
If a warrant of authorisation u/s 132 has been issued in name of person, it is immaterial whether search has been counducted on his business premise or any other premise.