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2023 (5) TMI 490 - SCH - Income TaxSurvey proceedings u/s 133A - Authenticity of the data contained in the pendrive seized from the possession of Shri Riyaz, one of the assessee's employee - Whether the appellate Tribunal should not have found that the survey conducted at the residential house of Sri Riyaz violated the provisions of Section 133A? - As decided by HC according to the explanation, a place (a) where a business or profession or activity for charitable purpose is carried on, (b) shall also include any other place where any business or profession and activity for charitable purpose is carried on or not. Therefore, explanation includes a place where any one of the three activities is carried on therein or not. Excluding residence by the construction now commended to this Court would completely take away from the scope of the survey - HELD THAT - We are not inclined to interfere with the impugned order and judgment of the High Court. The special leave petitions are dismissed. Pending application(s), if any, are disposed of.
The Supreme Court of India dismissed the special leave petitions and declined to interfere with the impugned order and judgment of the High Court. Pending applications were disposed of. Justices S. Ravindra Bhat and Dipankar Datta presided over the case. Petitioner representatives included Mr. A. Raghunath, Mr. Shyam Divan, Mr. P Raghunathan, and Mr. P Raghunath.
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