Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights June 2017 Year 2017 This

Validity of Search proceedings - whether no action could have ...

Income Tax

June 1, 2017

Validity of Search proceedings - whether no action could have been initiated u/s 132(3) without there being any action initiated u/s 132 - no tax demand was pending - recovery of amount by debiting the bank account of the petitioners - bank accounts were put under restraint - HC dismissed all the petitions.

View Source

 


 

You may also like:

  1. Validity of the assessment order passed u/s 147 r.w.s. 143(3) - post search assessment - in the case on hand the pending reassessment proceedings u/s 147 got abated by...

  2. Assessment u/s 143(3) - search and seizure action U/s 132 was taken during pendency of assessment proceedings - proceedings initiated U/s 143(3) stood abated by virtue...

  3. alidity of search u/s 132 - law was amended by insertion of aforesaid Explanation by the Parliament in section 132 by the Finance Act, 2017 w.r.e.f. 1.4.1962 and it was...

  4. Reopening of assessment u/s 147 v/s assessment u/s 153C - proceedings initiated u/s 132 - The correct course of reassessment is under section 153C not under section 147...

  5. Validity of Search proceedings - Both the petitioners have admitted in their respective writ petitions that they in fact did not file ITRs for certain AYs. Even this...

  6. Validity of Search and seizure action - The Court can examine whether the reasons to believe have a rational connection or are relevant bearing to the formation of such...

  7. Search u/s 132 - prohibitory orders passed u/s 132(3) - Since pre-conditions had not been satisfied, the warrant of authorisation would have to be quashed - HC

  8. Valid search - proceedings initiated under Section 132 - Note of satisfaction does record reasons calling for necessary authorization to carry out search and seizure...

  9. Statement recorded u/s 133A (3)(iii) is different than the statement recorded during search and seizure u/s 132(4), both have different evidentiary value

  10. Penalty u/s 271AAA - Assessment u/s 153C - search and seizure proceedings u/s 132(1) not carried out against the assessee - the primary condition of section 271AAA...

 

Quick Updates:Latest Updates