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Shri Manoj Aggarwal, Bemco Vs. Dcit

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

it is submitted that the whole mater is procedural in nature; that Section 292BB recently inserted by the Finance Act, 2008 shows that any defect in such notice can be cured and is not fatal; that even otherwise the … premises at No. 1182, Kucha Mahajani and B-108, Jai Sidhi Apartments, Ahmedabad were not put to search under Section 132 of the Act and it is the case of Bemco that its books were kept in these premises.

Rakesh Kumar Goyal Vs. Nct of Delhi and Another

Court : Delhi

Subject : Land Acquisition

of the Customs for the purpose of Section 108 of the Customs Act. By Section 69 of the Finance Act, 2008 Section 108 (1) of the Act was amended so as to remove the words “duly empowered by the Central … make statements and produce such documents and other things as may be required: Provided that the exemption under section 132 of the Code of Civil Procedure, 1908 (5 of 1908), shall be applicable to any requisition for attendance

M/s.Zoho corporation Private Limited Vs The Deputy commissioner of Inc ...

Court : Chennai

nature that are included in any of the above”. In spite of said recommendation by the Committee, the Finance Act did not include reimbursement within the scope of specified service, thereby indicating the legislative intent to not tax … (Mad.), were also relied on. The Division Bench of this Court compared and contrasted the power exercisable under Section 132(4) of the I-T Act with the power exercisable under Section 133A thereof. This Court specifically held that the

Chitra Construction Company Vs. Addl Commissioner of Customs

Court : Chennai

Subject : Land Acquisition

Valley, Green Home, Onampalayam, Coimbator”109. culminating in Mahazar dated 1.3.2012 as being ultra vires Section 82 of the Finance Act, apart from being in excess of jurisdiction and unconstitutional. W.P.No.22902 of 2012: Writ Petition filed under Article 226 … the consideration of not less than Rs.155 crores, during the period from 2008-09 upto the month of February 2012. Further, there is evidence to show … such an action. It is clear that the authorities concerned are not conferred with any arbitrary power, by Section 132(1) of the Income Tax Act, 1961. It had also been pointed out that the Constitutional validity of Section

Commr.of Income Tax-i,new Delhi Vs. Vatika Township P.Ltd.

Court : Supreme Court of India

Subject : Land Acquisition

the Income Tax Act (hereinafter referred to as 'the Act') which was inserted in that Section by the Finance Act, 2002 is to operate prospectively or is clarificatory and curative in nature and, therefore, has retrospective operation. The … of 2009) CIVIL APPEAL NO.8773 OF2014(arising out of SLP (C) No.19319 of 2008) CIVIL APPEAL NO.8763 OF2014(arising out of SLP (C) No.1342 of 2009) CIVIL … The facts in this appeal, which need recapitulation, are that there was a search and seizure operation under Section 132 of the Act on the premises of the assessee on 10.02.2001. Notice under Section 158BC of the Act

Radhika Agarwal versus Union of India and Others

Court : Supreme Court of India

Subject : Right to Information

Reported in : [2025]2S.C.R.1331

of Keywords Section 104(4), 104(6) of Customs Act, 1962; Finance Act, 2012; Finance Act, 2019; Finance Act, 2013; Section 132 of Central Goods and Services Tax Act, 2017; Article 246-A of the Constitution of India; Special Acts; GST … Customs Act, 1962 and the Central Goods and Services Tax Act, 2017 (GST Act).Headnotes† Customs Act, 1962 - Finance Act, 2012 - Finance Act, 2013 - Finance Act, 2019 - ss.104(4), 104(6) - Central Goods and Services Tax … dictum in Deepak Mahajan (supra) regarding the term “diary” as mentioned in Section 167(1)29 Drugs and Cosmetics (Amendment) Act, 2008, Act No. 26 of 2008. 30 (1997) 1 SCC 416. [2025] 2 S.C.R.  1357Radhika Agarwal v. Union

Prg Consultants Private Limited vs.principal Commissioner of Income Ta ...

Court : Delhi

Subject : Direct Taxation

proviso below the Explanation 1.56. The second proviso to Section 153 of the Act was inserted by the Finance Act 2008 with retrospective effect from 1st June 2007 and it reads as under: “Provided also that where a proceeding … stated that PRGCPL is also a shareholder in the BSBK Group.5. On 24th May, 2012 a search under Section 132 of the Act was conducted on the BSBK Group of Companies. Simultaneously a search was conducted at the

Rohit Kumar Gupta vs.principal Commissioner of Income Tax Central -Ii, ...

Court : Delhi

Subject : Direct Taxation

proviso below the Explanation 1.56. The second proviso to Section 153 of the Act was inserted by the Finance Act 2008 with retrospective effect from 1st June 2007 and it reads as under: “Provided also that where a proceeding … stated that PRGCPL is also a shareholder in the BSBK Group.5. On 24th May, 2012 a search under Section 132 of the Act was conducted on the BSBK Group of Companies. Simultaneously a search was conducted at the

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 … is also invited to the order of this Court dt. 25th Aug., 2008 where this Court directed that the file pertaining to the case of … Jan., 1991. I, Mahendra P. Shah,stand guarantee for theabove matter.3. The statement of the assessee was recorded under Section 132(4) on 19th Dec, 1991. In the course of recording the statement, the following question was put:Q. 20 :

K.l. Swamy Vs. The Commissioner Of Income Tax

Court : Supreme Court of India

Subject : Direct Taxation

the words “that Assessing Officer shall proceed” the words “under Section 158BC” was inserted w.e.f. 01.06.2002 by the Finance Act, 2002. It was contended that the amendment was specifically brought to cure the anomaly and the fact that … That the appellant is an individual and Director Partner in Khoday Group of Company concerns. A search under Section 132 was conducted in the residential premises of the family :2. : members of Khoday Group and the warrant