Sec. 132(1)

Sec. 132(1), Section 132

Patna H.C : The assessee-appellant has filed this appeal under s. 260A of the IT Act, 1961 (hereinafter referred to as “the Act”), against the decision dt. 21st Dec., 2000, passed in ITA No. (SS) 25/Pat/1998 by the Tribunal, Patna Bench, Patna, by which the Tribunal has upheld with modification, the order dt. 28th Jan., 1998, passed by the AO (Asstt. CIT), Patna, under s. 158BC of the Act making assessment for the block period 1987-88 to 1997-98 (upto 27th Nov., 1996).

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High Court Of Patna Dr. Oswald Anthony vs. CIT & Anr. Sections 132(1), 158BE Block period 1987-88 to 1997-98 Nagendra

Sec. 132(1), Section 132

Gauhati H.C : The above mentioned writ petitions have been filed before this court by the writ petitioners disputing the legality and validity of the search and seizure operations carried out, by the respondent authorities on different dates. The writ petitions pose common questions of law on identical facts and, therefore, are being disposed of by this common judgment.

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High Court Of Gauhati M.S. Associates & Ors. vs. Union Of India & Ors. Section 132(1), CPC 16, Art. 226

Sec. 131(1A), Sec. 132(1), Section 131, Section 132

Allahabad H.C : The petitioners have challenged the validity of the warrant of authorisation under s. 132(1) of the IT Act, 1961, and the initiation of block assessment proceedings, by issue of notice under s. 158BC of the Act by respondent No. 5, and continuation thereof by respondent No. 6 by issue of notice dt. 26th Oct., 2002, under s. 142(1)

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High Court Of Allahabad Dr. (Mrs.) Anita Sahai vs. Director Of Income Tax (Investigation) & Ors. Sections 131(1A), 132(1) M.

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