Search and Seizure

Supreme Court clarifies assessment period for third parties in search cases under Section 153C of the Income Tax Act: Commissioner of Income Tax vs. Jasjit Singh (26 September 2023)

/ Income Tax Act, 1961, Income Tax Act, 1961 with Section 153A, Income Tax Act, 1961 with Section 153C, Search and Seizure

Supreme Court Clarifies Assessment Period for Third Parties in Search Cases LEGAL ISSUE: Determination of the relevant date for calculating the assessment period for third parties whose documents are seized during a search of another entity, under Section 153C of the Income Tax Act, 1961. CASE TYPE: Income Tax Law Case Name: Commissioner of Income […]

Supreme Court clarifies assessment period for third parties in search cases under Section 153C of the Income Tax Act: Commissioner of Income Tax vs. Jasjit Singh (26 September 2023) Read Post »

Supreme Court clarifies scope of assessment under Section 153A of the Income Tax Act in search cases (24 April 2023)

/ Income Tax Act, 1961, Income Tax Act, 1961 with Section 132, Income Tax Act, 1961 with Section 147, Income Tax Act, 1961 with Section 153A, Judges, M.R. Shah, Reassessment, Search and Seizure, Sudhanshu Dhulia, Tax Assessment

Supreme Court Clarifies Assessment Scope Under Section 153A of Income Tax Act Date of the Judgment: 24 April 2023 Citation: (2023) INSC 379 Judges: M.R. Shah, J. and Sudhanshu Dhulia, J. Can tax authorities reassess income for previous years based on materials found during a search, even if those years’ assessments were already completed? The

Supreme Court clarifies scope of assessment under Section 153A of the Income Tax Act in search cases (24 April 2023) Read Post »

Supreme Court settles the limitation period for block assessments in search cases: Anil Minda vs. Commissioner of Income Tax (24 March 2023)

/ Block Assessment, C.T. Ravikumar, Income Tax Act, 1961, Income Tax Act, 1961 with Section 158BE, Judges, M.R. Shah, Search and Seizure

Supreme Court Clarifies Limitation for Block Assessments in Search Cases Date of the Judgment: 24 March 2023 Citation: (2023) INSC 238 Judges: M.R. Shah, J. and C.T. Ravikumar, J. Can the limitation period for block assessments under the Income Tax Act, 1961 be determined from the date of the last authorization for search, or from

Supreme Court settles the limitation period for block assessments in search cases: Anil Minda vs. Commissioner of Income Tax (24 March 2023) Read Post »

Supreme Court Clarifies Limitation for Block Assessments in Search Cases: Anil Minda vs. Commissioner of Income Tax (24 March 2023)

/ Block Assessment, C.T. Ravikumar, Income Tax Act, 1961, Income Tax Act, 1961 with Section 158BE, Judges, M.R. Shah, Search and Seizure

Supreme Court Clarifies Limitation for Block Assessments in Search Cases: Anil Minda vs. Commissioner of Income Tax (2023) LEGAL ISSUE: Determination of the starting point for calculating the limitation period for block assessments following a search under Section 132 of the Income Tax Act, 1961. CASE TYPE: Income Tax Law, Block Assessment. Case Name: Anil

Supreme Court Clarifies Limitation for Block Assessments in Search Cases: Anil Minda vs. Commissioner of Income Tax (24 March 2023) Read Post »

Supreme Court Upholds Search Warrant in Income Tax Case: Principal Director of Income Tax vs. Laljibhai Kanjibhai Mandalia (2022)

/ Constitutional Law, Hemant Gupta, Income Tax Act, 1961, Income Tax Act, 1961 with Section 132, Income Tax Act, 1961 with Section 143(3), Judges, Judicial Review, Search and Seizure, V. Ramasubramanian

Supreme Court Upholds Search Warrant in Income Tax Case: Principal Director of Income Tax vs. Laljibhai Kanjibhai Mandalia (2022) LEGAL ISSUE: Whether the High Court was correct in quashing a search warrant issued under Section 132 of the Income Tax Act, 1961. CASE TYPE: Income Tax/Search and Seizure Case Name: Principal Director of Income Tax

Supreme Court Upholds Search Warrant in Income Tax Case: Principal Director of Income Tax vs. Laljibhai Kanjibhai Mandalia (2022) Read Post »

Supreme Court clarifies the scope of Section 50 of the NDPS Act regarding personal search: Dayalu Kashyap vs. State of Chhattisgarh (25 January 2022)

/ Criminal Law, Judges, M.M. Sundresh, Narcotic Drugs and Psychotropic Substances Act, 1985, Narcotic Drugs and Psychotropic Substances Act, 1985 with Section 50, Narcotics, Sanjay Kishan Kaul, Search and Seizure

Supreme Court Clarifies Scope of Section 50 of NDPS Act in Dayalu Kashyap vs. State of Chhattisgarh (2022) LEGAL ISSUE: Whether the recovery of contraband from a bag carried by an individual, rather than a personal search, is subject to the requirements of Section 50 of the Narcotic Drugs and Psychotropic Substances Act, 1985 (NDPS

Supreme Court clarifies the scope of Section 50 of the NDPS Act regarding personal search: Dayalu Kashyap vs. State of Chhattisgarh (25 January 2022) Read Post »

Supreme Court Upholds Section 153C Compliance in Income Tax Search Cases: Super Malls Pvt. Ltd. vs. PCIT (2020)

/ Ashok Bhushan, Income Tax Act, 1961, Income Tax Act, 1961 with Section 132, Income Tax Act, 1961 with Section 153C, Judges, M.R. Shah, Search and Seizure

Supreme Court Upholds Section 153C Compliance in Income Tax Search Cases: Super Malls Pvt. Ltd. vs. PCIT (2020) LEGAL ISSUE: Whether the Assessing Officer complied with the mandatory requirements of Section 153C of the Income Tax Act, 1961 before initiating proceedings against a third party based on seized documents. CASE TYPE: Income Tax Law, Search

Supreme Court Upholds Section 153C Compliance in Income Tax Search Cases: Super Malls Pvt. Ltd. vs. PCIT (2020) Read Post »

Supreme Court Upholds Conviction Under NDPS Act: SK Raju vs. State of West Bengal (2018)

/ Code of Criminal Procedure, 1973, Code of Criminal Procedure, 1973 with Section 100, Dhananjaya Y Chandrachud, Dipak Misra, Indira Banerjee, Judges, Narcotic Drugs and Psychotropic Substances Act, 1985, Narcotic Drugs and Psychotropic Substances Act, 1985 with Section 43, Narcotic Drugs and Psychotropic Substances Act, 1985 with Section 50, Search and Seizure

Supreme Court Upholds Conviction Under NDPS Act: SK Raju vs. State of West Bengal (2018) LEGAL ISSUE: Whether the search and seizure of narcotics from a bag carried by an individual requires compliance with Section 50 of the Narcotic Drugs and Psychotropic Substances Act, 1985, and whether the search was conducted as per procedure. CASE

Supreme Court Upholds Conviction Under NDPS Act: SK Raju vs. State of West Bengal (2018) Read Post »

Supreme Court Acquits Accused in NDPS Case Due to Non-Compliance of Section 50: Arif Khan vs. State of Uttarakhand (27 April 2018)

/ Abhay Manohar Sapre, Criminal Law, Criminal Procedure, Judges, Narcotic Drugs and Psychotropic Substances Act, 1985, Narcotic Drugs and Psychotropic Substances Act, 1985 with Section 50, Offences relating to Narcotic Drugs, R.K. Agrawal, Search and Seizure

Supreme Court Acquits Accused in NDPS Case Due to Non-Compliance of Section 50: Arif Khan vs. State of Uttarakhand (2018) LEGAL ISSUE: Whether the search and seizure of contraband was conducted as per the mandatory procedure under Section 50 of the Narcotic Drugs and Psychotropic Substances Act, 1985. CASE TYPE: Criminal Law, Narcotic Drugs and

Supreme Court Acquits Accused in NDPS Case Due to Non-Compliance of Section 50: Arif Khan vs. State of Uttarakhand (27 April 2018) Read Post »

Section 153C of the Income Tax Act: Supreme Court clarifies procedure in search cases: Commissioner of Income Tax vs. Vijaybhai N. Chandrani (2013)

/ Assessment Procedure, Dipak Misra, H.L. Dattu, Income Tax Act, 1961, Income Tax Act, 1961 with Section 153C, Judges, Search and Seizure

Date of the Judgment: July 18, 2013 Citation: 2013 INSC 509 Judges: H.L. Dattu, J., Dipak Misra, J. Can an assessee directly challenge a show cause notice issued under Section 153C of the Income Tax Act, 1961 in a writ petition? The Supreme Court of India addressed this procedural question in a batch of appeals.

Section 153C of the Income Tax Act: Supreme Court clarifies procedure in search cases: Commissioner of Income Tax vs. Vijaybhai N. Chandrani (2013) Read Post »

Supreme Court Quashes Conviction in NDPS Act Case Due to Non-Compliance with Search Procedure: Man Bahadur vs. State of H.P. (23 September 2008)

/ Criminal Law, Cyriac Joseph, Fair Trial, Judges, Narcotic Drugs and Psychotropic Substances Act, 1985, Narcotic Drugs and Psychotropic Substances Act, 1985 with Section 50, S.B. Sinha, Search and Seizure

Introduction Date of the Judgment: 23 September 2008 The Supreme Court of India addressed a critical question: Is it mandatory for an investigating officer to inform an accused of their right to be searched in the presence of a Magistrate or a gazetted officer, as per Section 50 of the Narcotic Drugs and Psychotropic Substances

Supreme Court Quashes Conviction in NDPS Act Case Due to Non-Compliance with Search Procedure: Man Bahadur vs. State of H.P. (23 September 2008) Read Post »

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