Harnet Singh v. UOI

137 ITR 456High Court#14873 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2017 to 2017.

Judgments citing Harnet Singh v. UOI

Commissioner of Income Tax vs. Ashok Chawla

ITA/817/2007HC Delhi11 Apr 2017

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 260

…wer to issue search warrant for production of those books of accounts unless information is to the effect that he has been keeping some secret books as well. The judgment in Harnet Singh v. UOI 1993 04 ITR 334 (P&H) and CIT v. Davy Ashmore India Ltd. 1982 137 ITR 456 were relied upon. 14. It was furthermore submitted that the post facto justification in the form of findings concluded has been sufficient to justify a search, would be of no avail. Learned senior counsel stressed here that the precondition for exercise of the power is the reasonable plea as to the existence of material and the recording t…

Anuj Chawla vs. Commissioner of Income Tax New

ITA/478/2007HC Delhi11 Apr 2017

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 260

…wer to issue search warrant for production of those books of accounts unless information is to the effect that he has been keeping some secret books as well. The judgment in Harnet Singh v. UOI 1993 04 ITR 334 (P&H) and CIT v. Davy Ashmore India Ltd. 1982 137 ITR 456 were relied upon. 14. It was furthermore submitted that the post facto justification in the form of findings concluded has been sufficient to justify a search, would be of no avail. Learned senior counsel stressed here that the precondition for exercise of the power is the reasonable plea as to the existence of material and the recording t…

Centaur Helicopter Services P.Ltd vs. Commissioner of Income Tax

ITA/988/2007HC Delhi11 Apr 2017

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 260

…in the proper course, it would be unjustified use of power to issue search warrant for production of those books of accounts unless information is to the effect that he has been keeping some secret books as well. The judgment in Harnet Singh v. UOI 1993 04 ITR 334 (P&H) and CIT v. Davy Ashmore India Ltd. 1982 137 ITR 456 were relied upon. 14. It was furthermore submitted that the post facto justification in the form of findings concluded has been sufficient to justify a search, would be of no avail. Learned senior counsel stressed here that the precondition for exercise of the power is the reasonable…

Ashok Chawla vs. Commissioner of Income Tax New

ITA/495/2007HC Delhi11 Apr 2017

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 260

…in the proper course, it would be unjustified use of power to issue search warrant for production of those books of accounts unless information is to the effect that he has been keeping some secret books as well. The judgment in Harnet Singh v. UOI 1993 04 ITR 334 (P&H) and CIT v. Davy Ashmore India Ltd. 1982 137 ITR 456 were relied upon. 14. It was furthermore submitted that the post facto justification in the form of findings concluded has been sufficient to justify a search, would be of no avail. Learned senior counsel stressed here that the precondition for exercise of the power is the reasonable…

Commissioner of Income Tax vs. Centaur Impex P.Ltd

ITA/1246/2007HC Delhi11 Apr 2017

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 260

…in the proper course, it would be unjustified use of power to issue search warrant for production of those books of accounts unless information is to the effect that he has been keeping some secret books as well. The judgment in Harnet Singh v. UOI 1993 04 ITR 334 (P&H) and CIT v. Davy Ashmore India Ltd. 1982 137 ITR 456 were relied upon. 14. It was furthermore submitted that the post facto justification in the form of findings concluded has been sufficient to justify a search, would be of no avail. Learned senior counsel stressed here that the precondition for exercise of the power is the reasonable…

Centaur Impex P.Ltd vs. Commissioner of Income Tax New

ITA/479/2007HC Delhi11 Apr 2017

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 260

…wer to issue search warrant for production of those books of accounts unless information is to the effect that he has been keeping some secret books as well. The judgment in Harnet Singh v. UOI 1993 04 ITR 334 (P&H) and CIT v. Davy Ashmore India Ltd. 1982 137 ITR 456 were relied upon. 14. It was furthermore submitted that the post facto justification in the form of findings concluded has been sufficient to justify a search, would be of no avail. Learned senior counsel stressed here that the precondition for exercise of the power is the reasonable plea as to the existence of material and the recording t…

Harnet Singh v. UOI (137 ITR 456) — Cited in 6 Judgments | BharatTax