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“Though the Constitutional Courts are the sentinels of justice, however, this power of judicial review is required to be exercised with due care and caution and interference at the stage of investigation is made in rare and exceptional cases.”
Pointing out that if the law requires a particular thing to be done in a particular manner, the same shall be done in that manner only, the Court held that decision to authorise search must be a decision of the Appropriate Authority as a whole.
(2023) 1 HCC (All) GST — Search and Seizure — Determination of Tax — Challenge against the order wherein tax of Rs
Election officers had seized a sizable number of rice bags from the petitioner’s premises apprehending that petitioner was trying to get undue benefit in the upcoming Karnataka Legislative Assembly elections.
The amendment in Section 153-C of the Income Tax, 1961 was brought and the words “belongs or belong to” were substituted by the words “pertains or pertain to” after a ruling by Delhi High Court in Pepsico India Holdings Private Limited v. ACIT, 2014 SCC OnLine Del 4155.
Supreme Court of Appeal of South Africa | While deciding an appeal filed with view to challenge the order of
Gauhati High Court: Rumi Kumari Phookan J. held that Maharashtra Police neither had the jurisdiction nor the authority to investigate offences under
Income Tax Appellate Tribunal (ITAT), Jaipur: The Bench of Vijay Pal Rao, JM and Vikram Singh Yadav, AM, held that, the benefit of CBDT Instruction
The Income Tax Department has carried out a search and seizure action on 14-10-2020 in the case of a leading advocate practicing
Supreme Court: The 3-judge bench of Ranjan Gogoi, CJ and Deepak Gupta and Sanjiv Khanna, JJ has held that the power of
Supreme Court: Asking High Court to be more circumspect before it restrains an investigation under the statutory authority of the Director General