Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

Shri S. Jagadeeshwara Reddy Versus Deputy Commissioner of Income Tax Circle-2 (3) , Bangalore

2015 (9) TMI 803 - KARNATAKA HIGH COURT

Validity of search conducted by the Income Tax authorities under Section 132 - Held that:- The primary question raised in this appeal with regard to the validity of search conducted has been raised in this appeal for the first time.

Learne .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e Tribunal, we are not inclined to enter into the merits of the third substantial question of law, which is left open to the assessee to challenge the same in case the Tribunal decides the other two questions against the assessee, and if the assessee .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ppellant as well as Sri K.V.Aravind, learned counsel for the respondent and perused the record. With the consent of learned counsel for the parties, this appeal has been heard and is being finally disposed of at this stage. 2. Challenging the order o .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s of the search and satisfied that there was a valid search in terms of Section 132 of the Income-Tax Act on the appellant for assumption of jurisdiction by the Assessing Officer under Chapter XIV-B of the Income Tax Act, 1961? ii. Whether on the fac .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Tribunal erred in law while affirming the addition of ₹ 43,34,502/- as unexplained income ignoring the explanation offered by the Appellant?" 3. The primary question raised in this appeal is with regard to the validity of search conducted .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

uthority to first decide the question of validity of search as has been held by this Court in the case of C.Ramaiah Reddy -vs- Assistant Commissioner of Income Tax reported in (2011) 244 CTR 126. 5. Learned counsel for the appellant, however, has no .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version