Vallabh Textiles Vs Senior Intelligence Officer
Date: December 20, 2022
Subject Matter
No recovery of tax should be made during search, inspection or investigation unless it is voluntary
Summary
It is also not in dispute, that the search proceedings commenced on 16.02.2022 at about 03:30 PM and were concluded on the following day i.e., 17.02.2022 at 09:30 A.M. The fact, that deposits were made [during the early hours of 17.02.2022] when the…
1. The sole question which arises for our consideration is: whether the cumulative sum of Rs.1 ,80,10,000/- deposited on behalf of the petitioner- concern, during search proceedings carried out between 16.02.2022 and 17.02.2022, was a voluntary act or not. 2. The petitioner claims, that the aforementioned amount was deposited in four (4) tranches, between 01:28 A.M. and 07:03 A.M. on 17.02.2022. 3…