Gujarat H.C : Gold ornaments came to be seized by the raiding party from the petitioner
High Court Of Gujarat Kalpesh Laxminarayan Thakkar vs. DCIT Section 132B Ms. Harsha Devani And G.R. Udhwani, JJ. Special Civil […]
Sec. 132B, Section 132
Sec. 132B
Sec. 132B
Allahabad H.C : Assessee’s claim for adjustment of tax liability against proceeds of seized assets was misconceived as recovery can be initiated only on crystallization of liability on completion of assessment
High Court Of Allahabad Hemant Kumar Sindhi vs. CIT Section : 132B Dr. Dhananjaya Yeshwant Chandrachud, CJ. And Dilip Gupta,
Sec. 132B, Section 244
S.C : Where amount retained under section 132 exceeds amounts required to meet liability under section 132B(1)(i), revenue is liable to pay simple interest at rate of fifteen per cent on expiry of six months from date of order passed under section 132(5) to date of regular assessment or re-assessment, as the case may be
Supreme Court Of India Chironjilal Sharma (HUF) VS. Union Of India Section : 132B, 244 R.M. Lodha, Madan B. Lokur
Section 240, Sec. 132B, Sec. 244A
Delhi H.C : Interest is allowable to assessee on amount of cash seized for period commencing from closure of all appeals and issues till date of refund of cash seized
High Court Of Delhi Ram Kishan Gupta Vs. Union Of India Assessment Year : 1986-87 Section : 240, 244A, 132B
Sec. 132B
Delhi H.C : The petitioner seeks a writ or direction to the respondents to allow interest to the tune of Rs.22,85,842/- for the alleged inordinate delay in releasing the amount of Rs.92,82,700/-under Section 132-B (3)
High Court Of Delhi G.L. JAIN vs. CIT-XI & Ors. Section 132B(3) Asst. Year 1999-2000 to 2004-2005 S. Ravindra Bhat
Sec. 132B, Sec. 244A, Section 132
Bombay H.C : when an amount retained under section 132(5) is found more than amount required to discharge existing liability and total amount of tax plus penalty determined after regular assessment, interest is payable on excess amount retained from date immediately following expiry of period of six months from date of order under section 132(5) till date of regular assessment or then till date of last of such assessments
High Court Of Bombay Sitaram Vs. CIT Assessment Year : 1993-94 Section : 132B, 132, 244A B.P. Dharmadhikari And P.D.
Sec. 132B
Delhi H.C : interest u/s 244A from the date the amount was transferred into the account of the Assessing Officer
High Court Of Delhi Vishwanath Khanna Vs. Union Of India Assessment Year 1995-96 Section : 132B A.K. Sikri And M.L.
Section 132, Sec. 132B, Section 6
Madras H.C : Whether seized gold belonged to him can be decided at the end of assessment proceeding only
High Court Of Madras ADIT (Inv.) (Aiu), Chennai Vs. Apparasu Ravi Assessment Year : 2010-11 Section : 132B,132,6 F.M. Ibrahim
Sec. 132A, Sec. 132B
Delhi H.C : The petitioners claimed to be Angadia (courier), for release of four gunny bags which were seized from them at Old Delhi Railway Station
High Court Of Delhi Patel Rajesh Kumar Arvind Kumar & Anr. vs. Union Of India & Ors. Section 132A, 132B
Sec. 132B, Sec. 271(1)(c ), Section 154
Madras H.C : whether on the facts and circumstances of the case, the Tribunal was right in holding that the penalty under s. 271(1)(c) cannot be levied ?
High Court Of Madras CIT vs. Sri Krishna Saraf Section 132B(4), 154, 271(1)(c) Asst. Year 2004-05 F.M. Ibrahim Kalifulla &
