28.
In which case Justice J.C. Shah of S.C observed “Since by the exercise of the power a serious invasion is made upon the rights, privacy and freedom of the tax payer, the power must be exercised strictly in accorance with law and only for the purpose for which law authorises it to be excercised”
A:
Director of Inspection Vs Pooranmal
B:
ITO Vs Seth Brothers
C:
P.R. Metrano Vs CIT
D:
None of the above
The answer is:
B
