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 April 2015 Year 2015 This

Validity of Search and seizure operations - Since the ...


Court Upholds Search and Seizure Validity; Petitioners Fail to Provide Convincing Evidence to Challenge Actions.

April 1, 2015

Case Laws     Income Tax     HC

Validity of Search and seizure operations - Since the petitioners did not furnish adequate and cogent material, we are not inclined to call the respondents to disclose the information - information received on the first date of the search by itself caused a reasonable belief for issuance of the warrant of authorisation against the petitioners' for search of their lockers - HC

View Source

 


 

You may also like:

  1. Validity of search and seizure u/s 132 - The Bombay High Court quashed the search and seizure actions conducted by the Income Tax Department u/s 132 of the Income Tax...

  2. HC upheld seizure of goods under GST Act due to petitioner's failure to establish actual physical movement of goods from West Bengal/Assam to Delhi via Kanpur. Following...

  3. The High Court addressed the validity of a seizure order u/s 67(2) of the CGST Act, focusing on whether the term "things" includes cash/currency seized during search and...

  4. The court examined the validity of search and seizure u/s 132, focusing on the scope of Revenue's power and the "reasons to believe" requirement. It held that the...

  5. Legality of search and seizure conducted at the residential premises of the petitioner - The High Court meticulously analyzed the legislative intent and statutory...

  6. Search and seizure - validity of proceeding initiated under Section 67 of the Act - if the said Panchanama is perused, it is evident that on the date of search itself,...

  7. Validity of Initiation of proceedings u/s 153C - as argued satisfaction note of the searched person and satisfaction note of the petitioner (other than the searched...

  8. The High Court examined the legality of a seizure order due to unauthorized search and seizure of goods based on suspicion of storing stolen/smuggled areca nuts. The...

  9. The High Court quashed the seizure order dated 14.08.2020, holding that it violated Sections 7, 11, 46 and 47 of the Customs Act, 1962 and Section 3(2) of the Foreign...

  10. The High Court upheld the validity of the search action u/s 132 carried out at the residential and office premises of the petitioner, an advocate. The court found the...

  11. Assessment u/s 153A - Validity of search proceedings - validity of the order of transfer passed u/s 127 - The ground taken by the petitioner of pendency of the...

  12. Search and Seizure - presence of witnesses in case of search - Section 67 of CGST Act - The submission of counsel for petitioner is that the search should be carried out...

  13. Money Laundering - Validity of seizures, freezing, orders and of the consequential actions - The High Court found that the ED had followed the procedural requirements...

  14. The High Court considered a challenge to a search and seizure order under the UPGST Act. The court found non-compliance with the mandatory provision of Section 67 as the...

  15. Addition of excess jewellery found in search - The Court interpreted CBDT Instruction 1916 and emphasized that it pertains to the seizure stage and does not dictate...

 

Quick Updates:Latest Updates