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Search Results for Tag : roving inquiry

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ITAT, Delhi: AO Cannot Undertake Fishing or Roving Inquiry Under Guise of Re-Assessment(12.01.2022)

Income Tax Appellate Tribunal (ITAT), Delhi has held that the Assessing Officer under guise of power to re-open Assessment cannot undertake a fishing .....

Tags : Income Tax Appellate Tribunal, Fishing or Roving Inquiry

MP High Court: No ‘Roving Inquiry’ While Exercising Jurisdiction U/s 482 CrPC(14.03.2017)

Madhya Pradesh High Court has held that while exercising jurisdiction of section 482 of Criminal Procedure Code, Courts cannot indulge in a “roving in.....

Tags : Madhya Pradesh High Court, roving inquiry, Criminal Procedure Code