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?

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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.

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