Principal Commissioner Of Income Tax, Central-3 Vs Abhisar Buildwell P. Ltd.
.... al is found, ought to be interpreted, not as per definition provided under Section 2, but in light of the objective of Sections 132 and 132A, as the context so requires. Since the assessment under Section 153A of the Act is linked with search and requisition under Sections 132 and 132A of the Ac ...
Supreme Court Of India
The Commissioner of Income Tax and Others Vs Dasharatharama Reddy
.... ection 158-B(a) of the Act, requires ten assessment years preceding the previous year in which search was conducted under Section 132 of the Act or any requisition was made under the provisions of Section 132-A of the Act, and includes in the previous year and search was conducted or requisition ...
Karnataka High Court
Asst. Commissioner of Income Tax Vs Walterman International Ltd.
.... the material, including the orders of the CIT(A) and the Tribunal. Before proceeding with the matter, here, it would be relevant to refer to the provisions of Section 158B(a) of the Income Tax Act, 1961, which reads as under; "158B. In this chapter, unless the context otherwise requires,- (a) ...
gujarat high court
Commissioner of Income Tax Vs Sanjay Gupta <BR> Sanjay Gupta
.... in the last panchnama drawn in relation to any person in whose case the warrant of authorisation has been issued; (b) in the case of requisition u/s 132A, on the actual receipt of the books of account or other documents or assets by the Authorised Officer. 15. It is settled law that the words ...
Delhi High Court
Commissioner of Income Tax (Central) Vs Sai Metal Works
.... on the following judgments: (i Commissioner of Income Tax Vs. Banwari Lal Banshidhar, (ii) Commissioner of Income Tax Vs. Smt. Santosh Jain, ; and (iii) CIT v. S. Mohammad Dharubudeen [2008] 4 DTR (Mad.) 218. 7. On due consideration of rival contentions, we are of the view that th ...
High Court Of Punjab And Haryana At Chandigarh
Premjibhai and Sons Vs Commissioner of Income Tax
.... question Nos. 2, 10 and 11 that he is in the business of providing cheques against cash. That the petitioner M/s Premjibhai & Sons, during the financial year 1998-99 arranged loan of Rs. 2,25,000 by providing cash and obtaining cheques through bank accounts maintained by Shri Hemant C. Shah ...
Gujarat High Court
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