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“Section 132(7)”

Section References (mined)Section 132Section 132(7)3 judgments

The decision most relied on for Section 132(7) is Pappu Kalani v. State of Maharashtra (7 SCC 337), cited in 37 judgments on BharatTax.

Leading authorities on Section 132(7)

Pappu Kalani v. State of Maharashtra
7 SCC 337 · 1998 · Reported
37
citing judgments

A presumption under Section 114(e) of the Indian Evidence Act can only be drawn from established facts through probable and logical reasoning, not from other presumptions. Consolidated approval for multiple assessment years by an approving authority renders the requirement of individual approval for each year under Section 153D nugatory.

(2013) 7 SCC 439: Y.S. JAGAN MOHAN REDDY v. CENTRAL BUREAU OF INVESTIGATION
2 SCC 237 · 1986 · Reported
21
citing judgments

The court clarifies that section 292BB does not override the requirement for a valid notice under section 153C, ensuring that proceedings initiated under section 153C must be based on a proper foundation.

Judgments citing Section 132(7)

Pinky Manishkumar Jariwala, Surat vs. Income Tax Officer, Ward-2(2)(3), Surat

In the result, the appeal filed by assessee, in ITA No

ITA 282/SRT/2022[2009-10]Status: DisposedITAT Surat28 Aug 2023AY 2009-10

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita Nos.280 To 282/Srt/2022 Assessment Years: (2009-10) (Physical Hearing) Pinky Manishkumar Jariwala, Vs. The Ito, 4/1710, Nawabwadi, Begampura, Ward – 2(2)(3), Surat – 395003. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahnpj7591D (Appellant) (Respondent) Assessee By Shri P. M. Jagasheth, Ca Shri Vinod Kumar, Sr. Dr Respondent By Date Of Hearing 23/08/2023 Date Of Pronouncement 28/08/2023

Section 144Section 147Section 148Section 271(1)(c)

promissory notes was held to be assessable as income of Shri Jitendra R. Patel. An order under Section 132(5) read with Section 132(7) has been passed in the case of Shri Bailal M. Patel on 15/07/1988 in which income under Section

Pinky Manishkumar Jariwala, Surat vs. Income Tax Officer, Ward-2(2)(3), Surat

In the result, the appeal filed by assessee, in ITA No

ITA 281/SRT/2022[2009-10]Status: DisposedITAT Surat28 Aug 2023AY 2009-10

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita Nos.280 To 282/Srt/2022 Assessment Years: (2009-10) (Physical Hearing) Pinky Manishkumar Jariwala, Vs. The Ito, 4/1710, Nawabwadi, Begampura, Ward – 2(2)(3), Surat – 395003. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahnpj7591D (Appellant) (Respondent) Assessee By Shri P. M. Jagasheth, Ca Shri Vinod Kumar, Sr. Dr Respondent By Date Of Hearing 23/08/2023 Date Of Pronouncement 28/08/2023

Section 144Section 147Section 148Section 271(1)(c)

promissory notes was held to be assessable as income of Shri Jitendra R. Patel. An order under Section 132(5) read with Section 132(7) has been passed in the case of Shri Bailal M. Patel on 15/07/1988 in which income under Section

Pinky Manishkumar Jariwala, Surat vs. Income Tax Officer, Ward-2(2)(3), Surat

In the result, the appeal filed by assessee, in ITA No

ITA 280/SRT/2022[2009-10]Status: DisposedITAT Surat28 Aug 2023AY 2009-10

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita Nos.280 To 282/Srt/2022 Assessment Years: (2009-10) (Physical Hearing) Pinky Manishkumar Jariwala, Vs. The Ito, 4/1710, Nawabwadi, Begampura, Ward – 2(2)(3), Surat – 395003. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahnpj7591D (Appellant) (Respondent) Assessee By Shri P. M. Jagasheth, Ca Shri Vinod Kumar, Sr. Dr Respondent By Date Of Hearing 23/08/2023 Date Of Pronouncement 28/08/2023

Section 144Section 147Section 148Section 271(1)(c)

promissory notes was held to be assessable as income of Shri Jitendra R. Patel. An order under Section 132(5) read with Section 132(7) has been passed in the case of Shri Bailal M. Patel on 15/07/1988 in which income under Section