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 December 2012 Year 2012 This

Assessment in case of search or requisition - while a certain ...


Search Hardship Doesn't Extend Rights or Broaden Jurisdiction Under Article 226 in Search or Requisition Cases.

December 26, 2012

Case Laws     Income Tax     HC

Assessment in case of search or requisition - while a certain degree of hardship which would occur to any assessee whose premises are searched, that does not afford it any higher right or confer greater remedies, or expand the scope of a limited jurisdiction under Article 226. - HC

View Source

 


 

You may also like:

  1. Judicial orders of civil court are not amenable to writ jurisdiction under Article 226 of the Constitution; - Jurisdiction under Article 227 is distinct from...

  2. SC addressed maintainability of writ petitions under Article 226 against MSEFC orders under MSMED Act 2006. The Court determined that while MSMED Act establishes...

  3. Power of the High Court in exercising extraordinary writ jurisdiction under Article 226 - assessment of conflicting technical reports - It is well settled that the High...

  4. Territorial jurisdiction to entertain the writ petition under Article 226 (2) of the Constitution of India - even though a part of cause of action arises in this State,...

  5. Validity of order of Settlement Commission - acceptance of additional income disclosed by the assessee - Petitioner/Income Tax authority could not make out any...

  6. Writ appeal against writ petition entertained by the Ld. Single Judge - private parties - mismanagement and oppression of majority shareholders - Material on record...

  7. The petitioner filed appeals against orders under CGST/SGST Acts after a delay of four years. The court held that it cannot normally exercise jurisdiction under Article...

  8. Reopening of assessment u/s 147 - Writ jurisdiction of this Court under Article 226 of the Constitution of India or supervisory jurisdiction of this Court under Article...

  9. Petitioner challenged SCN alleging conspiracy to issue fake invoices without actual supply using another entity's GST registration for tax evasion. HC held petitioner...

  10. HC upholds maintainability of writ petition under Article 226 concerning regulatory oversight of ECL. Petitioner challenged RBI's failure to exercise statutory powers...

  11. HC dismissed petitions challenging territorial jurisdiction of Additional Commissioner, Kanpur to adjudicate show cause notices (SCNs) issued by DGGI Ahmedabad under...

  12. Applicability of Article 8 vis-a-vis Article 24 of DTAA - DTAA between India and Singapore - shipping income - Article 24 only envisages territorial and jurisdictional...

  13. Extension of stay order - tribunal has no power to extend stay beyond the period of 365 days - Discretionary power vests with the HC - Article 226 of the Constitution - HC

  14. Private commercial transactions involving acquisition of shares in a life insurance company were challenged on allegations of fraudulent acts and undue profits. The...

  15. Validity of Reopening of assessment - If an assessee has to challenge the existence of the belief, the same can be done so in a proceedings under Article 226 of the...

 

Quick Updates:Latest Updates