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Surendra M. Khandhar Vs. Assistant Commissioner of Income Tax and ors.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 69, 132, 132A, 132A(1), 132B, 132(4), 132(4A), 132(5), 133, 133A, and 271(1); Finance Act, 2007 - Sections 292C

Reported in : (2009)224CTR(Bom)409

the case of Metrani (supra), the IT Act has been amended and Section 292C has been inserted by Finance Act, 2007 w.e.f. 1st Oct., 1975. The effect of said amendment is that where the document is seized in the … to the proceedings for search and seizure and for retaining assets under Section 132(5) and their application under Section 132B. Lastly it is submitted that for the purpose of Section 69, the power conferred on the AO is

The Commissioner of Income Tax (Central) - Ii Vs. Pawan Kumar Garg

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 2(1D), 2(19C), 2(21), 2(28D), 117(1), 132, 132(1), 132(1)(B), 132B and 132(3); Income Tax Rules, 1962 - Rule 112(2); Finance Act, 2007

Reported in : (2009)221CTR(Del)36; [2009]178TAXMAN491(Delhi)

also been defined under Section 2(1D) which was introduced with retrospective effect from 01.06.1994 by virtue of the Finance Act, 2007. Under that provision, Additional Director means a person appointed to be an Additional Director of Income-tax under Section … observed that the said question had become academic inasmuch as the Commissioner of Income-tax had issued orders under Section 132B for release of cash, for release of jewellery and for release of books of accounts that were seized

Ajay Gupta Vs. Commissioner of Income Tax

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 132, 132A, 132(5), 132B(4), 153A, 158BFA(2), 226 and 244A; Finance Act, 2002; Taxation Laws (Amendment) Act, 2003; Income Tax (Amendment) Act, 1965 - Sections 237, 238 and 244A; Finance Act, 2006; Taxation Laws (Amendment) Ordinance, 2003

Reported in : (2007)210CTR(Del)116; 2007(97)DRJ317; [2008]297ITR125(Delhi)

Matched in: Citation (2007)210CTR(Del)116; 2007(97)DRJ317; [2008]297ITR125(Delhi)

P. Murugesan Vs. Director of Income Tax (investigation) and ors.

Court : Chennai

Subject : Direct Taxation

Reported in : (2009)222CTR(Mad)619

notified to Central Circle, Madurai, and is yet to be completed. Section 132(9A) which was substituted by the Finance Act, 2002, with effect from 1-6-2002 is as follows:132(9A). Where the authorised officer has no jurisdiction over the person … money, bullion, jewellery or other valuable article or thing (hereafter in this Section and in Sections 132A and 132B referred to as the assets) seized under that sub-section shall be handed over by the authorised officer to

Ashok Chawla and Ors. Vs.director of Income Tax and Ors.

Court : Delhi

Subject : Land Acquisition

placed on the record copies of four such letters written to Commissioners and even to the Minister of Finance, voicing his grievances in this regard. The Revenue argues that this ground was never taken at the earliest … if passed in the suit on the order under Section 132(5) of the Act or other proceedings under Section 132B of the Act. When Section 293 originally stood, it (sic) provided that "no suit shall be brought in

Centaur Impex P. Ltd. Vs.commissioner of Income Tax

Court : Delhi

Subject : Land Acquisition

placed on the record copies of four such letters written to Commissioners and even to the Minister of Finance, voicing his grievances in this regard. The Revenue argues that this ground was never taken at the earliest … if passed in the suit on the order under Section 132(5) of the Act or other proceedings under Section 132B of the Act. When Section 293 originally stood, it (sic) provided that "no suit shall be brought in

Ashok Chawla vs.commissioner of Income Tax

Court : Delhi

Subject : Land Acquisition

placed on the record copies of four such letters written to Commissioners and even to the Minister of Finance, voicing his grievances in this regard. The Revenue argues that this ground was never taken at the earliest … if passed in the suit on the order under Section 132(5) of the Act or other proceedings under Section 132B of the Act. When Section 293 originally stood, it (sic) provided that "no suit shall be brought in

Commissioner of Income Tax vs.centaur Impex P. Ltd.

Court : Delhi

Subject : Land Acquisition

placed on the record copies of four such letters written to Commissioners and even to the Minister of Finance, voicing his grievances in this regard. The Revenue argues that this ground was never taken at the earliest … if passed in the suit on the order under Section 132(5) of the Act or other proceedings under Section 132B of the Act. When Section 293 originally stood, it (sic) provided that "no suit shall be brought in

Vijaya Rajagopal vs.commissioner of Income Tax

Court : Delhi

Subject : Land Acquisition

placed on the record copies of four such letters written to Commissioners and even to the Minister of Finance, voicing his grievances in this regard. The Revenue argues that this ground was never taken at the earliest … if passed in the suit on the order under Section 132(5) of the Act or other proceedings under Section 132B of the Act. When Section 293 originally stood, it (sic) provided that "no suit shall be brought in

Commissioner of Income Tax vs.ashok Chawla

Court : Delhi

Subject : Land Acquisition

placed on the record copies of four such letters written to Commissioners and even to the Minister of Finance, voicing his grievances in this regard. The Revenue argues that this ground was never taken at the earliest … if passed in the suit on the order under Section 132(5) of the Act or other proceedings under Section 132B of the Act. When Section 293 originally stood, it (sic) provided that "no suit shall be brought in