Whether survey conducted by the officers under Section 133A of ...

Case Laws Income Tax

July 22, 2016

Whether survey conducted by the officers under Section 133A of the Act in the business premises of the petitioner and the residences of the Director is illegal ? - What the petitioner seeks to indirectly achieved is to injunct a summon, which cannot be done, that too in exercise of jurisdiction under Article 226 of the Constitution. - writ petition dismissed - HC

View Source

← Previous Next →

Whether survey conducted by the officers under Section 133A of ...

Case Laws Income Tax

July 22, 2016

You may also like:

Validity of Survey proceedings u/s 133A conducted in absence of assessee - Manner of conducting survey u/s 133A - There was a time gap of more than 3 ½ years between the...

Oppression and mismanagement - conduct of due election of the Board of Directors - Lame excuses to conduct the election cannot be accepted for not conducting the...

Validity of survey - denial of natural justice - the survey could be conducted even prior to insertion of subsection (2A) of section 133A. - AT

Survey u/s 133A - whether survey ultra vires? - If at all the petitioner would contend that the survey conducted is not sustainable, then the same should be raised...

The case involves an offence under FEMA with regard to the business conduct of a company. The liability of a director for contravention of provisions depends on their...

Dishonor of Cheque - vicarious liability of Directors in the company - There is no specific averment in the complaint to the effect that the petitioners who are all the...

Assessment u/s 153A /153C - non-filing the return of income as he was illiterate and not aware of the consequences of non-filing. - plea of the appellant may look...

Assessment u/s 153A - As per section 292C,, the loose sheets, books of accounts found during the course of search /survey are presumed to be belonging to the assessee,...

Non-executive director's vicarious liability in a company u/s 138 of the Negotiable Instruments Act examined. For making a non-executive director liable, there must be...

Offence under SEBI - person responsible for the commission of the offence - A company may have numerous Directors, however, it is apposite to state that to make each of...

The court interpreted Section 141 of the Negotiable Instruments Act, holding that managing directors and joint managing directors are responsible for the company's...

Liquidation of company - alleged malafide conduct of the ex-directors of Futura - Proceedings under IBC - The conduct attributed to the ex-directors, prima facie borne...

Valuation of imported goods - undervaluation - Proforma invoice - When the department conducted market survey and the persons were there witness, it was their duty to...

Retraction of statement given during survey - evidentiary value of statement recorded u/s 131 - Despite the retraction, the initial findings of the CIT(A) were largely...

Reopening of assessment u/s 147 - Notice issued on the basis of statement recorded during survey u/s 133A - The High court observed that the survey conducted led to...

Quick Updates: