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1 - 10 of 13 (0.31 seconds)Section 132 in The Income Tax Act, 1961 [Entire Act]
Section 148 in The Income Tax Act, 1961 [Entire Act]
Vodafone Idea Limited vs Deputy Commissioner Of Income Tax,Cpc ... on 14 October, 2019
11. Going by the decision of Vodafone Idea Limited
(supra), we can surely say that the assessing officer, for the
purpose of protecting interest of the Revenue, in the instant
case, with the prior approval of the higher authority has
passed an order in writing recording the reasons and
provisionally attaching the property belonging to the
assessee. These are though drastic powers in a given
circumstances, we are satisfied that for the petitioner
assessee to continue its business, the continuation of
provisional attachment is not necessary and even otherwise,
the interest of the Revenue can be safeguarded by directing a
particular amount to be furnished by way of a bank guarantee
to the authority concerned, that would sub-serve the purpose.
Section 127 in The Income Tax Act, 1961 [Entire Act]
The Companies Act, 2013
The Foreign Exchange Management Act, 1999
M/S Radha Krishan Industries vs The State Of Himachal Pradesh on 20 April, 2021
2.6. The proposition of law, according to the petitioner, is
well settled as interpreted in the analogous provision of
Section 83 of the Himachal Pradesh Goods and Services Act,
2017 in case of Radha Krishnan Industries vs. State of
Himachal Pradesh [2021 (6) SCC 771]. Hence, attachment of
the bank account, according to the petitioner, for amount in
excess of Rs. 13 crores is disproportionate and suffers from
malice of law and deserves to be quashed.
The Companies Act, 1956
Principal Director Of Income Tax ... vs Laljibhai Kanjibhai Mandalia on 13 July, 2022
(i) Principal Director of Income Tax (Investigation) vs.
Laljibhai Kanjibhai Mandalia [(2022) 140 taxmann.com
282 (SC)]