M/S. MANGALAM PUBLICATIONS, KOTTAYAM vs. COMMISSIONER OF INCOME TAX, KOTTAYAM

Bench: This Court & On Leave Being Granted, Civil Appeals Have Been Registered. 3.

search and seizure operations on 03.12.1995 and that those books of account were not yet returned. In the assessment proceedings, the assessing officer did not accept the contention of the assessee and made an analysis of the incomings and outgoings of the assessee for the previous year under consideration. After considering various heads of income and sale of publications

M/S D. N. SINGH THROUGH PARTNER DUDHESHWAR NATH SINGH vs. COMMISSIONER OF INCOME TAX

Bench: HON'BLE MR. JUSTICE K.M. JOSEPH

seizure. This should be reported to the Director of Income- tax/Commissioner authorising the search at the time of furnishing the search report. In all cases, a detailed inventory of the jewellery and ornaments found must be prepared to be used for assessment purposes.” K. R. B. JODHA MAL DISTINGUISHED BY HIGH COURT 50. The High Court has distinguished the judgment

THE ASSTT. COMMISSIONER OF INCOME TAX vs. M/S. A.R. ENTERPRISES

seizure and requisition which were resorted to for the conduct of search at the premises of M/s A.R. Mercantile Pvt. Ltd. For the evaluation of the material seized during the operation or proceedings under Sections 132 or 132A of the Act, as the case may be, the provisions contained in Chapter XIV-B come into play. This chapter, consisting

MANSAROVAR COMMERCIAL PVT. LTD. vs. COMMISSIONER OF INCOME TAX DELHI

Bench: HON'BLE MR. JUSTICE M.R. SHAH

search and seizure on 15.03.1990 at the premises of Mr. Rattan Gupta & Co., the following things were seized: 1) Books of accounts 2) Funds 3) Memorandum and Articles of Association 4) Blank cheque books of the bank accounts held both in New Delhi, Gangtok and Sikkim 5) Pass books of all the 5 companies both Delhi and Gangtok 6) Blank