Attachment of properties u/s 132(9B) - the petitioner is not ...

Income Tax

October 3, 2019

Attachment of properties u/s 132(9B) - the petitioner is not entitled to seek for return of those documents which are not seized from its premises, more particularly, when it is stated that the assessment proceedings are still going on and not completed.

View Source

← Previous Next →

Attachment of properties u/s 132(9B) - the petitioner is not ...

Income Tax

October 3, 2019

You may also like:

Provisional attachment orders made u/s 132 (9B) - the fact remains that the impugned attachment proceedings have already become infructuous, as the time for its...

Assessment passed u/s.153A - Presumption in case of seized documents - Assessee’s son was also covered under the search in the same premises and the document found from...

Attachment of property - an 100% EOU, vacated the premises before fulfillment of the export obligations - recovery cannot be made from the Lessor by attachment of the property - AT

Validity of assessment u/s 153A - ‘Document’ was seized during the course of the search proceedings from the premises of Cosmos group, therefore, as per Sec. 132(4A)(i)...

Provisional attachment order of property - section 83 of the CGST Act, 2017 - This Court did not approve the provisional attachment of the goods, stock and receivables,...

Use of materials seized and the statement furnished by the third parties against the assessee - the opportunity for the rebuttal to the assessee for the seized documents...

Money Laundering - proceeds of crime - attachments of the property - investigation for a period beyond three hundred and sixty five days not resulting in any proceedings...

Attachment of properties u/s 132(9B) - Single member bench of HC granted interim relief to the Assessee - No proper opportunity given to the department - The various...

Provisional attachment of Bank Accounts and properties - undisclosed foreign investment - exercise of powers u/s 132(9B) - while granting the relief, we must bear in...

Interest on sum seized from the business premises during the search and seizure - petitioner is entitled to interest - HC

Quick Updates: