Supreme Court of India
Income-tax Officer, Special Investigation Circle-b, Meerut v. M/s. Seth Brothers and Ors.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
2 Supreme Court benches have cited this judgment.
From the headnote
Indian Income Tax Act (43 of 1961), s. 132-Search and seizure Scope of power-Seizure of a (arge number of documents, some of which not relevant to pending proceeding under Act-If mala fide. Under s. 132 of tbe Income-tax Act, 1961, the Commissioner of Income-tax or the Director of Inspection may, after recording 'reasons, order the search of premises if he .has reason to believe that one or more of the conditions in s. 132(1) exist. The officer authori~ed may enter any place and make a search \Vhere he has reason to believe that books or documents relevant to a!ly proceeding under the Act
Where later benches applied it
- 2022 Vijay Madanlal Choudhary & Ors. v. Union of India & Ors.
- 2022 Principal Director of Income Tax (investigation) & Ors. v. Laljibhai Kanjibhai Mandalia
Of those, 2 referred to
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