India's Digital Tax Search Powers: Supreme Court Rejects PIL, Affirms Section 132 Jurisprudence
Source: Mondaq
Published:
<p>The Supreme Court dismissed a public interest litigation challenging the constitutionality of digital and seizure powers under Section 132 of the Income Tax Act, 1961 and the corresponding Section 247 of the Income Tax Act, 2025 on March 9, 2026. Chief Justice Surya Kant’s bench refused to entert