How many judgments cite M.B. Lal v. CIT?

21 judgments on BharatTax cite M.B. Lal v. CIT (279 ITR 298), spanning 2009 to 2022.

M.B. Lal v. CIT

279 ITR 298High Court2005#5486 most cited

What is M.B. Lal v. CIT authority for?

The validity of search proceedings under section 132 cannot be examined in an appeal before the Income Tax Appellate Tribunal against a block assessment. The remedy for challenging the search lies under Article 226 of the Constitution.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2009 to 2022.

Also referred to as

M.B. Lal v. CIT · validity of search · block assessment · appeal · tribunal · section 132 · article 226 · search and seizure · administrative decision

Issues it is cited on

warrant of authorisation section 132(1)section 292 section 29 undisclosed income search and seizure section 132 section 15 section 13 person india total income

Judgments citing M.B. Lal v. CIT

Commissioner of Income Tax Central III vs. Shilpi Securities Pvt Ltd

ITA - 130 / 2009HC Delhi30 Nov 2009

Section 132(1)Section 158B

…REPORTABLE * IN THE HIGH COURT OF DELHI AT NEW DELHI ITA No.130/2009, 333/2009, 335/2009, 336/2009, 337/2009, 339/2009, 350/2009, 351/2009 and 367/2009 % Judgment Reserved on: 03.11.2009 Judgment Pronounced on : 30.11.2009 Commissioner of Income-Tax Central III …..Appellant (in all matters) through : Mr. N.P. Sahni VERSUS M/s. Shilpi Securities Pvt. Ltd. …..Respondent in ITA No.130/2009 M/s. Uikam Investment & Finance Pvt. Ltd. and Others …..Respondent in ITA No.333/2009 M/s. Annie Investment and Finance Co. P. Ltd. ……