Sriram Jaiswal v. Union of India

176 ITR 261Reported decision1989#6886 most cited

What is Sriram Jaiswal v. Union of India authority for?

A prohibitory order under Section 132(3) of the Income-tax Act, 1961, is not sustainable if issued without forming a belief or having material to conclude that the amounts in bank accounts represent undisclosed income.

16

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2007 to 2023.

Also referred to as

Sriram Jaiswal v. Union of India · section 132(3) · search and seizure · prohibitory order · undisclosed income · bank accounts · search proceedings · income tax act · section 132

Also reported as

42 Taxmann 83

Issues it is cited on

section 65(b)section 132(5)section 65asection 132(3)section 62section 119(1)time barred assessmentsection 65b(4)section 59section 153a proceedingsexplanation to section 37section 158bd

Judgments citing Sriram Jaiswal v. Union of India

Polisetty Somasundaram, Guntur vs. Deputy Commissioner of Income Tax, Central Circle-1, Guntur

In the result, appeal of the assessee for the AY 2020-21 is allowed

ITA 180/VIZ/2023[2020-21]Status: DisposedITAT Visakhapatnam18 Aug 2023AY 2020-21

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.172 To 180/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2012-13 To 2020-21) M/S. Polisetty Somasundaram, Vs. The Deputy Commissioner Of D.No. 8-24-31, Main Road, Income Tax, Mangalagiri Road, Central Circle-1, Guntur – 522001. Guntur. Pan: Aacfp 7251 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant By : Sri M.V. Prasad, Ar ""याथ"क"ओरसे/ Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri M.V. Prasad, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 127Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153B

…ssees. This Court in Visa Comtrade Ltd. (supra), referring to the judgment of Punjab & Haryana High Court in Om Prakash Jindal v. Union of India [1976] 104 ITR 389 and the decision of Allahabad High Court in the case of Sriram Jaiswal v. Union of India [1989] 176 ITR 261/42 Taxman 83 held that prohibitory order under s. 132(3) of the Act issued in respect of bank accounts without forming any belief or without any material on record to conclude that the amount deposited in such bank accounts is either wholly or partly undisclosed income of the petitioner is not sustainable in law.” 20. Further, the Hon’ble Bombay…

Polisetty Somasundaram, Guntur vs. Deputy Commissioner of Income Tax, Central Circle-1, Guntur

In the result, appeal of the assessee for the AY 2020-21 is allowed

ITA 179/VIZ/2023[2019-20]Status: DisposedITAT Visakhapatnam18 Aug 2023AY 2019-20

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.172 To 180/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2012-13 To 2020-21) M/S. Polisetty Somasundaram, Vs. The Deputy Commissioner Of D.No. 8-24-31, Main Road, Income Tax, Mangalagiri Road, Central Circle-1, Guntur – 522001. Guntur. Pan: Aacfp 7251 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant By : Sri M.V. Prasad, Ar ""याथ"क"ओरसे/ Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri M.V. Prasad, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 127Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153B

…ssees. This Court in Visa Comtrade Ltd. (supra), referring to the judgment of Punjab & Haryana High Court in Om Prakash Jindal v. Union of India [1976] 104 ITR 389 and the decision of Allahabad High Court in the case of Sriram Jaiswal v. Union of India [1989] 176 ITR 261/42 Taxman 83 held that prohibitory order under s. 132(3) of the Act issued in respect of bank accounts without forming any belief or without any material on record to conclude that the amount deposited in such bank accounts is either wholly or partly undisclosed income of the petitioner is not sustainable in law.” 20. Further, the Hon’ble Bombay…

Polisetty Somasundaram, Guntur vs. Deputy Commissioner of Income Tax, Central Circle-1, Guntur

In the result, appeal of the assessee for the AY 2020-21 is allowed

ITA 178/VIZ/2023[2018-19]Status: DisposedITAT Visakhapatnam18 Aug 2023AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.172 To 180/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2012-13 To 2020-21) M/S. Polisetty Somasundaram, Vs. The Deputy Commissioner Of D.No. 8-24-31, Main Road, Income Tax, Mangalagiri Road, Central Circle-1, Guntur – 522001. Guntur. Pan: Aacfp 7251 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant By : Sri M.V. Prasad, Ar ""याथ"क"ओरसे/ Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri M.V. Prasad, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 127Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153B

…ssees. This Court in Visa Comtrade Ltd. (supra), referring to the judgment of Punjab & Haryana High Court in Om Prakash Jindal v. Union of India [1976] 104 ITR 389 and the decision of Allahabad High Court in the case of Sriram Jaiswal v. Union of India [1989] 176 ITR 261/42 Taxman 83 held that prohibitory order under s. 132(3) of the Act issued in respect of bank accounts without forming any belief or without any material on record to conclude that the amount deposited in such bank accounts is either wholly or partly undisclosed income of the petitioner is not sustainable in law.” 20. Further, the Hon’ble Bombay…

Polisetty Somasundaram, Guntur vs. Deputy Commissioner of Income Tax, Central Circle-1, Guntur

In the result, appeal of the assessee for the AY 2020-21 is allowed

ITA 177/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam18 Aug 2023AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.172 To 180/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2012-13 To 2020-21) M/S. Polisetty Somasundaram, Vs. The Deputy Commissioner Of D.No. 8-24-31, Main Road, Income Tax, Mangalagiri Road, Central Circle-1, Guntur – 522001. Guntur. Pan: Aacfp 7251 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant By : Sri M.V. Prasad, Ar ""याथ"क"ओरसे/ Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri M.V. Prasad, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 127Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153B

…ssees. This Court in Visa Comtrade Ltd. (supra), referring to the judgment of Punjab & Haryana High Court in Om Prakash Jindal v. Union of India [1976] 104 ITR 389 and the decision of Allahabad High Court in the case of Sriram Jaiswal v. Union of India [1989] 176 ITR 261/42 Taxman 83 held that prohibitory order under s. 132(3) of the Act issued in respect of bank accounts without forming any belief or without any material on record to conclude that the amount deposited in such bank accounts is either wholly or partly undisclosed income of the petitioner is not sustainable in law.” 20. Further, the Hon’ble Bombay…

Polisetty Somasundaram, Guntur vs. Deputy Commissioner of Income Tax, Central Circle-1, Guntur

In the result, appeal of the assessee for the AY 2020-21 is allowed

ITA 176/VIZ/2023[2016-17]Status: DisposedITAT Visakhapatnam18 Aug 2023AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.172 To 180/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2012-13 To 2020-21) M/S. Polisetty Somasundaram, Vs. The Deputy Commissioner Of D.No. 8-24-31, Main Road, Income Tax, Mangalagiri Road, Central Circle-1, Guntur – 522001. Guntur. Pan: Aacfp 7251 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant By : Sri M.V. Prasad, Ar ""याथ"क"ओरसे/ Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri M.V. Prasad, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 127Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153B

…ssees. This Court in Visa Comtrade Ltd. (supra), referring to the judgment of Punjab & Haryana High Court in Om Prakash Jindal v. Union of India [1976] 104 ITR 389 and the decision of Allahabad High Court in the case of Sriram Jaiswal v. Union of India [1989] 176 ITR 261/42 Taxman 83 held that prohibitory order under s. 132(3) of the Act issued in respect of bank accounts without forming any belief or without any material on record to conclude that the amount deposited in such bank accounts is either wholly or partly undisclosed income of the petitioner is not sustainable in law.” 20. Further, the Hon’ble Bombay…

Polisetty Somasundaram, Guntur vs. Deputy Commissioner of Income Tax, Central Circle-1, Guntur

In the result, appeal of the assessee for the AY 2020-21 is allowed

ITA 175/VIZ/2023[2015-16]Status: DisposedITAT Visakhapatnam18 Aug 2023AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.172 To 180/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2012-13 To 2020-21) M/S. Polisetty Somasundaram, Vs. The Deputy Commissioner Of D.No. 8-24-31, Main Road, Income Tax, Mangalagiri Road, Central Circle-1, Guntur – 522001. Guntur. Pan: Aacfp 7251 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant By : Sri M.V. Prasad, Ar ""याथ"क"ओरसे/ Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri M.V. Prasad, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 127Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153B

…ssees. This Court in Visa Comtrade Ltd. (supra), referring to the judgment of Punjab & Haryana High Court in Om Prakash Jindal v. Union of India [1976] 104 ITR 389 and the decision of Allahabad High Court in the case of Sriram Jaiswal v. Union of India [1989] 176 ITR 261/42 Taxman 83 held that prohibitory order under s. 132(3) of the Act issued in respect of bank accounts without forming any belief or without any material on record to conclude that the amount deposited in such bank accounts is either wholly or partly undisclosed income of the petitioner is not sustainable in law.” 20. Further, the Hon’ble Bombay…

Polisetty Somasundaram, Guntur vs. Deputy Commissioner of Income Tax, Central Circle-1, Guntur

In the result, appeal of the assessee for the AY 2020-21 is allowed

ITA 174/VIZ/2023[2014-15]Status: DisposedITAT Visakhapatnam18 Aug 2023AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.172 To 180/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2012-13 To 2020-21) M/S. Polisetty Somasundaram, Vs. The Deputy Commissioner Of D.No. 8-24-31, Main Road, Income Tax, Mangalagiri Road, Central Circle-1, Guntur – 522001. Guntur. Pan: Aacfp 7251 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant By : Sri M.V. Prasad, Ar ""याथ"क"ओरसे/ Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri M.V. Prasad, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 127Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153B

…ssees. This Court in Visa Comtrade Ltd. (supra), referring to the judgment of Punjab & Haryana High Court in Om Prakash Jindal v. Union of India [1976] 104 ITR 389 and the decision of Allahabad High Court in the case of Sriram Jaiswal v. Union of India [1989] 176 ITR 261/42 Taxman 83 held that prohibitory order under s. 132(3) of the Act issued in respect of bank accounts without forming any belief or without any material on record to conclude that the amount deposited in such bank accounts is either wholly or partly undisclosed income of the petitioner is not sustainable in law.” 20. Further, the Hon’ble Bombay…

Polisetty Somasundaram, Guntur vs. Deputy Commissioner of Income Tax, Central Circle-1, Guntur

In the result, appeal of the assessee for the AY 2020-21 is allowed

ITA 173/VIZ/2023[2013-14]Status: DisposedITAT Visakhapatnam18 Aug 2023AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.172 To 180/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2012-13 To 2020-21) M/S. Polisetty Somasundaram, Vs. The Deputy Commissioner Of D.No. 8-24-31, Main Road, Income Tax, Mangalagiri Road, Central Circle-1, Guntur – 522001. Guntur. Pan: Aacfp 7251 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant By : Sri M.V. Prasad, Ar ""याथ"क"ओरसे/ Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri M.V. Prasad, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 127Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153B

…ssees. This Court in Visa Comtrade Ltd. (supra), referring to the judgment of Punjab & Haryana High Court in Om Prakash Jindal v. Union of India [1976] 104 ITR 389 and the decision of Allahabad High Court in the case of Sriram Jaiswal v. Union of India [1989] 176 ITR 261/42 Taxman 83 held that prohibitory order under s. 132(3) of the Act issued in respect of bank accounts without forming any belief or without any material on record to conclude that the amount deposited in such bank accounts is either wholly or partly undisclosed income of the petitioner is not sustainable in law.” 20. Further, the Hon’ble Bombay…

Polisetty Somasundaram, Guntur vs. Deputy Commissioner of Income Tax, Central Circle-1, Guntur

In the result, appeal of the assessee for the AY 2020-21 is allowed

ITA 172/VIZ/2023[2012-13]Status: DisposedITAT Visakhapatnam18 Aug 2023AY 2012-13

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.172 To 180/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2012-13 To 2020-21) M/S. Polisetty Somasundaram, Vs. The Deputy Commissioner Of D.No. 8-24-31, Main Road, Income Tax, Mangalagiri Road, Central Circle-1, Guntur – 522001. Guntur. Pan: Aacfp 7251 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant By : Sri M.V. Prasad, Ar ""याथ"क"ओरसे/ Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri M.V. Prasad, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 127Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153B

…ssees. This Court in Visa Comtrade Ltd. (supra), referring to the judgment of Punjab & Haryana High Court in Om Prakash Jindal v. Union of India [1976] 104 ITR 389 and the decision of Allahabad High Court in the case of Sriram Jaiswal v. Union of India [1989] 176 ITR 261/42 Taxman 83 held that prohibitory order under s. 132(3) of the Act issued in respect of bank accounts without forming any belief or without any material on record to conclude that the amount deposited in such bank accounts is either wholly or partly undisclosed income of the petitioner is not sustainable in law.” 20. Further, the Hon’ble Bombay…

Wilfred D'Souza, Mangaluru vs. Assistant Commissioner of Income Tax, Central Circle-2, Mangaluru

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

ITA 328/BANG/2022[2013-14]Status: DisposedITAT Bangalore07 Oct 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Smt. S. Praveena, D.R
Section 132Section 143Section 153ASection 246A

…information on the basis of which he could issue warrant of search —Assessee not supporting contention with cogent material — Department cannot be asked to produce records to show information having been received. Sriram Jaiswal Vs Union of India & Ors.(All.) 176 ITR 261 • "Reason to believe" need not be disclosed when a mere allegation made by petitioner — Illegality of search does not vitiate evidence collected during search. Dr. Pratap Singh & Another Vs Director of Enforcement & Ors.(SC) 155 ITR 166; Genom ITA Nos.323 to 328/Bang/2022 Wilfred D’Souza, Mangaluru Page 9 of 41 Biotech (P) Ltd. &Ors. Vs DIT(Inv…

Wilfred D'Souza, Mangaluru vs. Assistant Commissioner of Income Tax, Central Circle-2, Mangaluru

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

ITA 327/BANG/2022[2012-13]Status: DisposedITAT Bangalore07 Oct 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Smt. S. Praveena, D.R
Section 132Section 143Section 153ASection 246A

…information on the basis of which he could issue warrant of search —Assessee not supporting contention with cogent material — Department cannot be asked to produce records to show information having been received. Sriram Jaiswal Vs Union of India & Ors.(All.) 176 ITR 261 • "Reason to believe" need not be disclosed when a mere allegation made by petitioner — Illegality of search does not vitiate evidence collected during search. Dr. Pratap Singh & Another Vs Director of Enforcement & Ors.(SC) 155 ITR 166; Genom ITA Nos.323 to 328/Bang/2022 Wilfred D’Souza, Mangaluru Page 9 of 41 Biotech (P) Ltd. &Ors. Vs DIT(Inv…

Wilfred D'Souza, Mangaluru vs. Assistant Commissioner of Income Tax, Central Circle-2, Mangaluru

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

ITA 326/BANG/2022[2011-12]Status: DisposedITAT Bangalore07 Oct 2022AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Smt. S. Praveena, D.R
Section 132Section 143Section 153ASection 246A

…information on the basis of which he could issue warrant of search —Assessee not supporting contention with cogent material — Department cannot be asked to produce records to show information having been received. Sriram Jaiswal Vs Union of India & Ors.(All.) 176 ITR 261 • "Reason to believe" need not be disclosed when a mere allegation made by petitioner — Illegality of search does not vitiate evidence collected during search. Dr. Pratap Singh & Another Vs Director of Enforcement & Ors.(SC) 155 ITR 166; Genom ITA Nos.323 to 328/Bang/2022 Wilfred D’Souza, Mangaluru Page 9 of 41 Biotech (P) Ltd. &Ors. Vs DIT(Inv…

Wilfred D'Souza, Mangaluru vs. Assistant Commissioner of Income Tax, Central Circle-2, Mangaluru

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

ITA 325/BANG/2022[2010-11]Status: DisposedITAT Bangalore07 Oct 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Smt. S. Praveena, D.R
Section 132Section 143Section 153ASection 246A

…information on the basis of which he could issue warrant of search —Assessee not supporting contention with cogent material — Department cannot be asked to produce records to show information having been received. Sriram Jaiswal Vs Union of India & Ors.(All.) 176 ITR 261 • "Reason to believe" need not be disclosed when a mere allegation made by petitioner — Illegality of search does not vitiate evidence collected during search. Dr. Pratap Singh & Another Vs Director of Enforcement & Ors.(SC) 155 ITR 166; Genom ITA Nos.323 to 328/Bang/2022 Wilfred D’Souza, Mangaluru Page 9 of 41 Biotech (P) Ltd. &Ors. Vs DIT(Inv…

Wilfred D'Souza, Mangaluru vs. Assistant Commissioner of Income Tax, Central Circle-2, Mangaluru

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

ITA 324/BANG/2022[2009-10]Status: DisposedITAT Bangalore07 Oct 2022AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Smt. S. Praveena, D.R
Section 132Section 143Section 153ASection 246A

…information on the basis of which he could issue warrant of search —Assessee not supporting contention with cogent material — Department cannot be asked to produce records to show information having been received. Sriram Jaiswal Vs Union of India & Ors.(All.) 176 ITR 261 • "Reason to believe" need not be disclosed when a mere allegation made by petitioner — Illegality of search does not vitiate evidence collected during search. Dr. Pratap Singh & Another Vs Director of Enforcement & Ors.(SC) 155 ITR 166; Genom ITA Nos.323 to 328/Bang/2022 Wilfred D’Souza, Mangaluru Page 9 of 41 Biotech (P) Ltd. &Ors. Vs DIT(Inv…

Wilfred D'Souza, Mangaluru vs. Assistant Commissioner of Income Tax, Central Circle-2, Mangaluru

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

ITA 323/BANG/2022[2008-09]Status: DisposedITAT Bangalore07 Oct 2022AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Smt. S. Praveena, D.R
Section 132Section 143Section 153ASection 246A

…information on the basis of which he could issue warrant of search —Assessee not supporting contention with cogent material — Department cannot be asked to produce records to show information having been received. Sriram Jaiswal Vs Union of India & Ors.(All.) 176 ITR 261 • "Reason to believe" need not be disclosed when a mere allegation made by petitioner — Illegality of search does not vitiate evidence collected during search. Dr. Pratap Singh & Another Vs Director of Enforcement & Ors.(SC) 155 ITR 166; Genom ITA Nos.323 to 328/Bang/2022 Wilfred D’Souza, Mangaluru Page 9 of 41 Biotech (P) Ltd. &Ors. Vs DIT(Inv…

Commissioner of Income Tax Cen vs. M/S Sarb Consulate Marine Prod

The appeal is dismissed

ITA/656/2006HC Delhi02 May 2007

Bench: HON'BLE MS. JUSTICE MANJU GOEL,HON'BLE MS. JUSTICE ARUNA SURESH

Section 132Section 132(3)Section 156BSection 158BSection 260A

…does not entitle the authorised officer to keep the search proceedings alive by passing a restraint order under Section 132(3) of the Act. In arriving at this conclusion, the Bombay High Court placed reliance upon Sriram Jaiswal v. Union of India, [1989] 176 ITR 261 decided by the Allahabad High Court. ITA No.656/2006 Page 6 of 12 13. A general consensus appears to have emerged among the High Courts to the effect that a search under Section 132 of the Act should be continuous and if it is discontinued and thereafter resumed, then there must be a valid exp…

Sriram Jaiswal v. Union of India (176 ITR 261) — Cited in 16 Judgments | BharatTax