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Section 271(1)(c)4 Section 1322

P.R. METRANI vs. COMMNR. OF INCOME TAX, BANGALORE

Appeals are allowed

C.A. No.-005673-005675 - 2002Supreme Court15 Nov 2006

For Respondent: Commissioner of Income Tax, Bangalore

Section 132Section 132(5)Section 139(2)Section 143(2)Section 69C

3) provides for retention by the owner subject to an order. Sub-section (4) which is a crucial provision categorically states that any books, documents, money, bullion, jewellery or any http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 5 of 10 statement made by an assessee in the course of search or seizure can be made

P.R. METRANI vs. COMMNR. OF INCOME TAX, BANGALORE

M/S.VIRTUAL SOFT SYSTEMS LTD. vs. COMMISSIONER OF INCOME TAX, DELHI-I

P.R. METRANI vs. COMMNR. OF INCOME TAX, BANGALORE

M/S.VIRTUAL SOFT SYSTEMS LTD. vs. COMMISSIONER OF INCOME TAX, DELHI-I