Section 292C in The Income Tax Act, 1961 [Entire Act]
Section 292C in The Income Tax Act, 1961
292C. [ Presumption as to assets books of account, etc. [Inserted by Act 22 of 2007, Section
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1 - 10 of 2486 (0.90 seconds)Section 292C in The M.P. Municipal Corporation Act, 1956 [Entire Act]
292C in The M.P. Municipal Corporation Act, 1956
292C. Punishment for illegal colonization.
(1) A Colonizer who in contravention of the provisions of Section
Vijay Kumar Aggarwal, Delhi vs Acit, New Delhi on 12 May, 2017
presumption u/s 132(4A) would
be available only for the purpose of retaining the assets
u/s 132(5) and their application ... belong to the assessee u/s 132(4A) as per
the appellant.
However, in this connection proviso of section 292C is
relevant for consideration
Section 292C in The Chhattisgarh Municipal Corporation Act, 1956 [Entire Act]
Section 292C in The Chhattisgarh Municipal Corporation Act, 1956
292C. [ Punishment for Illegal Colonization. [Substituted by C.G. Act No. 17 of 2011, dated ... colonizer or other person who, in contravention of the provisions of Section 172 of the Chhattisgarh Land Revenue Code
Pradeep Hirani, Bhopal vs Assistant Commissioner Of Income Tax ( ... on 11 February, 2021
relevant section 153C(1) read as under:
"Notwithstanding anything contained in section 139 , section 147 ,
section 148 , section 149 , section 151 , and section ... Pradeep Sharma & Pradeep Hirani
In this case, referring to section 153C with section 292C , it was
held as under:
"13. In the first
M/S. Sri Devaraj Urs Educational Trust ... vs Assistant Commissioner Of Income Tax, ... on 16 August, 2021
assessment. Section 132(4A) also contains similar presumption. Section
132(4A) should be read harmoniously with reference to sub-section (1) of
section ... Page 27 of 183
section 132(1)(a) / (b) exist. Therefore, section 132(4A) cannot come into
play. Consequently, section 292C does not apply
Shri Babu Lal Data, Alwar vs Dcit, Central Circle, Alwar on 5 May, 2022
Similar presumption drawn 292C the Act for the purpose of
assessment. Section 292C reads as under:
292C (i) Where any books of account, other documents ... explanatory
to provisions relating Direct Taxes, clarified rational of introduction
section 292C of the Income Act, 1961 which the presumption
Ajay C. Mehta, Mumbai vs Assessee on 26 December, 2014
entries found in sized material as per provisions of Section
292C r.w.s. 132(4 A) of I.T. Act .
4. On the facts ... entries found in seized material as per provisions of Section
292C r.w.s. 132(4 A) of I.T. Act .
5. On the facts
Section 524 in The Income Tax Act, 2025 [Entire Act]
been delivered to the requisitioning officer as per section 248, then, the provisions of sub-section (1) shall apply as if such books of account ... section, had been found in the possession or control of that person in the course of a search under section 247. [ Similar to Section 292C
Section 112 in Finance Act, 2012 [Entire Act]
Section 112 in Finance Act, 2012
112. Insertion of new section 292CC.
- After section 292C of the Income-tax Act, the following section shall