Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Govt Expands Food Import Entry Points: LCS Darranga...     TaxTMI    India Authorizes Export of Nine Essential...     TaxTMI    GST Amnesty Scheme Under Section 128(A) Offers...     TaxTMI    Insolvency Professionals Must Use Baanknet Platform...     TaxTMI    SEBI Extends Timeline for Retail Algorithmic...     TaxTMI    GST Orders Uploaded Without Proper Service Violate...     TaxTMI    GST Time Extension During COVID-19: Court Defers...     TaxTMI    Bail denied for mastermind accused of Rs. 53.03...     TaxTMI    Section 54F Deduction Denied: Timing of House...     TaxTMI    Tax Relief: Exchange of Old Flat for New in...     TaxTMI    Interest on Rupee-Denominated CCDs Must Be...     TaxTMI    Taxpayer's Appeal Succeeds as Cash from Selling...     TaxTMI    SEBI Extends Cybersecurity Framework Compliance...     TaxTMI    SEBI Revises Lock-in Rules for InvIT Preferential...     TaxTMI    SCN Issued Two Days Beyond Section 73(2) Deadline...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights May 2012 Year 2012 This

Criminal courts are appropriate authority or the person in terms ...


Criminal Courts Empowered to Issue Requisitions for Books of Account u/s 132A(2.

May 2, 2012

Case Laws     Income Tax     HC

Criminal courts are appropriate authority or the person in terms of sub-section (2) of Section 132A to issue for requisition books of account. - HC

View Source

 

← Previous Next →

 

You may also like:

  1. The High Court held that the Income Tax authorities have the power to seek interim custody of currency notes seized and produced before the jurisdictional magistrate or...

  2. The High Court examined the jurisdiction of the Assessing Officer (AO) and the prescribed income-tax authority to issue notices u/s 143(2) of the Income Tax Act. It held...

  3. Validity of summons issued u/s 70 - Proper officer - The High court examined Section 6(2)(b) of the CGST Act and determined that its scope differed from that of Section...

  4. Requisitioning of books of accounts and their documents u/s 132A(1)(b) without recording satisfaction or reason to believe is not sustainable in law - HC

  5. Validity of re-assessment proceedings - jurisdiction to issue notice - Validity of notice u/s 143(2) as issued by the ITO, Ward 33(2)(3) who was not empowered - ITO who...

  6. Addition u/s 68 - accommodation entry - issue of shares for consideration other than 'cash' - "Adjustment by way of book entry" can only be in the case where there is...

  7. Dishonor of Cheque - Ascertaining nature of transaction - whether a criminal proceeding can be initiated and an accused held guilty when there is already a civil court...

  8. Assessment u/s 153A - replacement of Chapter XIV-B provisions and introduced Sections 153A, 153B and 153C in the Act by Finance Act, 2003 - The new Section 153A provides...

  9. Unexplained bank deposit u/s 68 - bank passbook - After the introduction of the definition of the books or books of account u/s 2 (12A), the passbook can also be...

  10. Amendment of section 124. - jurisdiction of Assessing Officers - in a case where a search is initiated under section 132 or books of account, other documents or any...

  11. Reference to Departmental valuation officer [DVO] without first rejecting the books of accounts - The Court reiterated the importance of rejecting the books of accounts...

  12. Rejection of books of accounts - Estimation of income @ 2% of gross sales – mere selling of goods at low margin cannot be made the reason for rejection of books of accounts - AT

  13. Validity of reopening of assessment u/s 147 - Search of another person - There has been no action on assessee under section 132 or requisition is made under section 132A...

  14. The court held that once a Magistrate takes cognizance and issues process against the accused, there is no provision in the Code of Criminal Procedure to allow the...

  15. Assessment u/s 153A - notice u/s 143 (2) - A specific notice is required to be issued u/s 153A(1)(a) calling upon the persons searched or requisitioned to file return -...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: Song Producer's GST Liability Determined by Turnover, Transaction Type...
F: Exporters Gain Clarity on Duty Benefits, IGST Refunds, and Concurrent ...
F: Exploring Time Limits for Penalty Notices Under CGST Act: Evidence and...
F: GST Input Tax Credit Confirmed for Zero-Rated YouTube AdSense Revenue ...
F: Businesses Navigate Complex Input Tax Credit Rules for Services and In...
F: Input Tax Credit Challenges: Group Company Imported Services Eligibili...
H: Government Revises Customs Duty Conditions for Imported Goods, Removes...
H: PAN Card Holders Must Link Aadhaar by December 31, 2025, Under Section...
H: Mandatory Aadhaar Disclosure for PAN Holders Issued Before October 202...
H: Export Entry Conversion Rules Allow One-Year Window with Potential Six...
H: Exporters Get Streamlined Documentation Rules: Electronic Amendments, ...
H: Taxpayers Can Leverage Section 128A Benefits for Tax Payments Made Bef...
H: Customs Extends Sea Cargo Manifest Electronic Filing Deadline to May 2...
F: GST Compliance for Temporary Goods Movement: Navigating Inter-State Tr...
A: NGOs Can Now Easily Secure Tax Exemptions Through Streamlined 12A Onli...
A: Digital Export Revolution: Simplified Scheme Corrections Now Possible ...
A: Property Sale Value Dispute: Section 50C Requires Proper Valuation Pro...
A: GST Discounts Decoded: Navigating Promotional Strategies, Invoice Mana...
A: Consumer Rights Strengthened: New Act Empowers Buyers with Robust Prot...
A: Sustainable Aquaculture: Global Trade Balancing Ecosystem Health, Food...
A: Empowering Local Artisans: SHGs Leverage Digital Platforms and Global ...
A: Reimagining Sustainable Living: Transforming Consumer Habits to Heal E...
A: Massive Traffic Rule Overhaul: Hefty Fines, Potential Jail Time Introd...
A: Customs Rules Update: Expanded Origin Documentation Streamlines Intern...
A: Eco-Friendly Electoral Reforms: Transforming Political Campaigns Throu...
A: Transforming Cooling Technologies: Sustainable Refrigerants as Key Str...
H: Pharmaceutical Exporter Wins IGST Refund Claim, Court Orders Immediate...
H: Legal Challenge Upheld: Statutory Non-Compliance Invalidates Order Whe...
H: Accused Granted Bail in GST Evasion Case After Careful Review of Inves...
H: Legal Challenge to CGST Act Section 16(2)(c) Succeeds: Procedural Dela...