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1 - 10 of 11 (0.26 seconds)Article 14 in Constitution of India [Constitution]
The Income Tax Act, 1961
Section 3 in The Income Tax Act, 1961 [Entire Act]
Mudiam Oil Co. And Ors. vs Income-Tax Officer And Ors. on 21 July, 1971
6. The vires of S. 40A of the Act came up for consideration before the Andhra Pradesh High Court in Mudiam Oil Co. and others vs. Income-tax Officer and others - (1973) 92 I.T.R. 519. Upholding the constitutional validity of the Section, the court expressed itself as under :
Section 40 in The Income Tax Act, 1961 [Entire Act]
Section 43 in The Income Tax Act, 1961 [Entire Act]
Section 154 in The Income Tax Act, 1961 [Entire Act]
Section 30 in The Income Tax Act, 1961 [Entire Act]
Pooran Mal Etc vs Director Of Inspection ... on 14 December, 1973
In this connection, it may be apposite to extract a passage from the judgment of the Supreme Court in Pooran Mal vs. Director of Inspection (Investigation) Income-tax, New Delhi (1974) 93 ITR 505 at 515 dealing with the powers to search and seizure under the Income-tax Act, 1961, the Court said :