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Income Tax - Highlights / Catch Notes

Home Highlights September 2012 Year 2012 This

Initiation of search and seizure u/s 132 - stock-in-trade of ...

Income Tax

September 17, 2012

Initiation of search and seizure u/s 132 - stock-in-trade of business cannot be seized during search and seizure operations conducted on or after June 1, 2003 - HC

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

  2. Search and seizure proceedings initiated u/s 132 - a diary that was found during the search were seized recordings of various transactions with abbreviations and amounts...

  3. Validity of Search and seizure action carried out u/s 132 - stock-in-trade (jewellery) was seized - Denial of release of jewellery - No hesitation to observe that the...

  4. 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...

  5. Penalty - Assessment after search and seizure operation under section 132 - Assessee has satisfied the conditions for not levying the penalty under Section 271AAA - AT

  6. Search conducted u/s 132 of the Income Tax Act - Ownership of jewellery in dispute – seizure of Stridhan - jewellery ordered to be released subject to conditions - HC

  7. 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

  8. Seizure of cash in election by ECI - IT Dept. has completely failed to appreciate that neither the seizure was u/s 132 nor the pre-requisite to an exercise of search and...

  9. Income from other sources or Business income - Search u/s 132(4) - cash was found from the residential and business premises of the assessee - held as business income - AT

  10. Penalty u/s 271AAB - search and seizure u/s 132(1) - if cash seized during the course of search and seizure, offered the same for taxation and accept the same in filing...

 

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