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 September 2019 Year 2019 This

Requisition of amount u/s 132A - Cash was seized from two ...

Case Laws     Income Tax

September 2, 2019

Requisition of amount u/s 132A - Cash was seized from two persons of the Angadiya Courier Service by the police inspector - HC refused to interfere, since there it did not find any palpable error or gross illegality going to the root of the matter in the issue of Warrant of Authorization.

View Source

 


 

You may also like:

  1. Seizure of the cash by the police authorities - failure of the Income Tax department exercise requisition powers u/s 132A - When no such requisition was made, the police...

  2. 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...

  3. Sections 132B, 140A, 153A and 234B of the Income Tax Act, 1961 were analyzed regarding adjustment of seized cash against tax liability. The appellants claimed that cash...

  4. Search u/s 132 - Entitlement refund of the seized cash which is otherwise declared ‘unaccounted money’ and taxed in the hands of the searched person - This Court does...

  5. Unexplained investment u/s 69 - cash deposit - the alleged transactions of cash deposits and corresponding entries of cheque issued were not in the nature of any...

  6. Unexplained money u/s 69A r.w.s. 115BBE - Cash seized in search - The assessee provided a cash reconciliation statement, demonstrating that the cash balance remained...

  7. Input services - Cenvat Credit in relation to (Management Consultancy Service), (Maintenance or Repair Service), (Recovery Agent's Service), (Insurance and Courier...

  8. For making assessment u/s. 158BC, it is not necessary to issue authorization u/s. 132 or make requisition u/s. 132A separately in the name of each person - Authorization...

  9. Warrant issued in joint name - if an authorization has been issued under Section 132 or requisition under Section 132A in the name of more than one person, the...

  10. This case pertains to the release of seized cash. The cash was found at the petitioner's office premises, and due to the lack of satisfactory evidence regarding its...

  11. Interest u/s 234 B - Advance tax - Adjustment / Credit for cash as seized - there is no prohibition to adjust the seized cash with self assessment tax. What is...

  12. Classification of services - Reverse charge mechanism (RCM) - Place of provision of services - Services procured from two overseas companies by the appellant, a Special...

  13. Addition u/s 68 - large cash withdrawal by the assessee immediately before the search and seizure operation - during search and seizure operation, the cash amount was...

  14. Levy of service tax - export of services or not - Distinct Person - In the present case the appellant are on better footing as they have constitutionally two different...

  15. Levy of Service Tax - security agency service or not - Home Guards department - scope of the term ‘person’ - Since State cannot be a person, it cannot be a “security...

 

Quick Updates:Latest Updates