P.R. Metrani v. CIT

287 ITR 209Supreme Court of India2006#506 most cited

What is P.R. Metrani v. CIT authority for?

Section 132 of the Income Tax Act is a self-contained code governing search and seizure operations. The books of accounts, documents, valuables, or statements recorded during a search can be used as evidence in any subsequent proceedings under the Act, and the section outlines the conditions for issuing warrants of authorization.

187

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2012 to 2026.

Also referred to as

P.R. Metrani v. CIT · Section 132 scope · search and seizure · warrants of authorization · evidence from search · statements recorded during search · incriminating material · block assessment · Section 153A · Section 153C · Section 132(4) · Section 132(4A)

Also reported as

157 Taxmann 3251 SCC 789

Sections most often in play

Section 153ASection 132Section 143(3)Section 153CSection 132(4)Section 131Section 292CSection 115BBE
Read the full judgment

Issues it is cited on

section 132(5)section 243section 158bdincome tax settlement commissionsection 65b(4)casus omissussection 144atrue and full disclosuresection 292csection 269sscarry forward of lossessection 132(4a)

Judgments citing P.R. Metrani v. CIT

Sasi Enterprises vs. Assistant Commissioner of Income Tax

Crl.A. No.-000061-000061 - 2007Supreme Court30 Jan 2014

Bench: The Additional Chief Metropolitan Magistrate (Egmore), Chennai, For The Willful & Deliberate Failure To File Returns For The Assessment Years 1991-92, 1992-93 & Hence Committing Offences Punishable Under Section 276 Cc Of The Income Tax Act, 1961 (For Short “The Act”). Complaints Were Filed On 21.8.1997 After Getting The Sanction From The Commissioner Of Income Tax, Central Ii, Chennai Under Section 279(1) Of The Income Tax Act. Appellants Filed Two Discharge Petitions Under Section 245(2) Cr.P.C., Which Were Dismissed By The Chief Metropolitan Magistrate Vide Order Dated 14.6.2006. Appellants Preferred Crl. R.C. Nos.781 To 786 Of 2006 Before The High Court Of Madras Which Were Dismissed By The High Court Vide Its Common Order Dated 2.12.2006, Which Are The Subject Matters Of These Appeals.

Section 133ASection 139(1)Section 139(4)Section 245(2)Section 276Section 279(1)

…Page 1 JUDGMENT 1 REPORTABLE IN THE SUPREME COURT OF INDIA CRIMINAL APPELLATE JURISDICTION CRIMINAL APPEAL NO.61 OF 2007 Sasi Enterprises … Appellant Versus Assistant Commissioner of Income Tax … Respondent WITH CRIMINAL APPEAL NOs.62, 63 & 64 OF 2007 J U D G M E N T K.S. Radhakrishnan, J. 1. We are concerned with four Criminal Appeals No.61 to 64 of 2007, out of which two Criminal Appeals No.61 of 2007 and 63 of 2007 relate to M/s Sasi Enterprises, a registered partnership firm, of which Ms. J. Jayalalitha and Mrs. N. Sasikala are partners, which relate to the assessment years 1991-92 and 1992-93…

Commissioner of Income Tax vs. Sonal Constructions

In the result, the substantial question of law framed in ITA No

ITA/1132/2007HC Delhi04 Oct 2012
Section 132Section 158

…ITA 1132/2007 & 583/2010 Page 1 of 17 * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on : 21st August, 2012 % Date of Decision : 4th October, 2012 + ITA NO. 1132/2007 COMMISSIONER OF INCOME TAX ..... Appellant Through: Mr. Sanjeev Sabharwal, Sr. Standing Counsel with Mr. Puneet Gupta, Jr. Standing Counsel with Ms. Gayatri Verma, Advocate. versus SONAL CONSTRUCTIONS ..... Respondent Through: Mr. P. N. Monga with Mr. Manu Monga, Advocates.…

CIT vs. Indeo Airways Pvt Ltd

ITA/1620/2010HC Delhi31 Aug 2012

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Section 158B

…mandate that whenever the books of account are seized, the court shall necessarily draw the presumption, irrespective of any other factors which may dissuade the court from doing so.” 16. In P.R. Metrani v. Commissioner of Income Tax, Bangalore (2007) 1 SCC 789 the Supreme Court elaborated upon the nature of presumption under Section 132 (4A) and the scheme of the provision, in the following words: “Sub-section (4A) was inserted by Taxation Law (Amendment) Act, 1975 with effect from 1.10.1075 to permit a presumption to be raised in the circumstances mentioned therein. Before the insertion of sub-sec…

CIT vs. Indeo Airways Pvt. Ltd

ITA-1620/2010HC Delhi31 Aug 2012
Section 158B

…mandate that whenever the books of account are seized, the court shall necessarily draw the presumption, irrespective of any other factors which may dissuade the court from doing so.” 16. In P.R. Metrani v. Commissioner of Income Tax, Bangalore (2007) 1 SCC 789 the Supreme Court elaborated upon the nature of presumption under Section 132 (4A) and the scheme of the provision, in the following words: “Sub-section (4A) was inserted by Taxation Law (Amendment) Act, 1975 with effect from 1.10.1075 to permit a presumption to be raised in the circumstances mentioned therein. Before the insertion of sub-sec…

CIT vs. Indeo Airways Pvt Ltd

ITA - 1620 / 2010HC Delhi31 Aug 2012
Section 158B

…mandate that whenever the books of account are seized, the court shall necessarily draw the presumption, irrespective of any other factors which may dissuade the court from doing so.” 16. In P.R. Metrani v. Commissioner of Income Tax, Bangalore (2007) 1 SCC 789 the Supreme Court elaborated upon the nature of presumption under Section 132 (4A) and the scheme of the provision, in the following words: “Sub-section (4A) was inserted by Taxation Law (Amendment) Act, 1975 with effect from 1.10.1075 to permit a presumption to be raised in the circumstances mentioned therein. Before the insertion of sub-sec…

Commissioner of Income Tax vs. Smt Meera Devi

ITA/997/2010HC Delhi23 Aug 2012

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Section 132Section 153Section 271Section 271(1)(c)Section 68

…under Section 132(4) in respect of any cash, amount, stock or jewellery etc. that individual is entitled to claim immunity by virtue of fifth Explanation to Section 271(1)(c) of the Act. The decision in P.R. Mitrani Vs. Commissioner of Income Tax (2006) 287 ITR 209 (SC) was relied upon for the proposition that presumptions under the Income tax Act are to be narrowly ITA Nos. 995,997/2010, 1217, 1219-1221, 1231 & 1233/2010 Page 6 construed and cannot be resorted for purposes of framing regular assessment. It was also emphasized - by relying upon the ruling in CIT Vs. Anwar Ali (1970) 76 ITR 696 a…

Commissioner of Income Tax vs. Smt Meera Devi

ITA/995/2010HC Delhi23 Aug 2012

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Section 132Section 153Section 271Section 271(1)(c)Section 68

…under Section 132(4) in respect of any cash, amount, stock or jewellery etc. that individual is entitled to claim immunity by virtue of fifth Explanation to Section 271(1)(c) of the Act. The decision in P.R. Mitrani Vs. Commissioner of Income Tax (2006) 287 ITR 209 (SC) was relied upon for the proposition that presumptions under the Income tax Act are to be narrowly ITA Nos. 995,997/2010, 1217, 1219-1221, 1231 & 1233/2010 Page 6 construed and cannot be resorted for purposes of framing regular assessment. It was also emphasized - by relying upon the ruling in CIT Vs. Anwar Ali (1970) 76 ITR 696 a…