Section 132(5) of the Income Tax Act

Income-tax Act, 2025: ss.247, 249, 251

Section 132(5) falls under section 132 of the Income-tax Act, 1961, which corresponds to section 247 (Search and seizure), section 249 (Reasons not to be disclosed) and section 251 (Copying, extraction, retention and release of books of account and documents seized or requisitioned) of the Income-tax Act, 2025.

Read section 247 of the 2025 ActRead section 249 of the 2025 ActRead section 251 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 132(5) is Ashwin Mehta v. Custodian (2 SCC 385), cited in 8 of the 35 judgments on BharatTax that turn on this section.

Leading authorities on Section 132(5)

Ashwin Mehta v. Custodian
2 SCC 385 · 2006 · Reported
8
citing judgments

Judgments on Section 132(5)

Central 1 vs. Mr. Sri Chand Gupta

ITA/19/2002HC Delhi31 Jul 2015
Section 132Section 132(5)Section 132BSection 154Section 234ASection 260A

Central 1 vs. Mr. Sri Chand Gupta

ITA/20/2002HC Delhi31 Jul 2015
Section 132Section 132(5)Section 132BSection 154Section 234ASection 260A

Central 1 vs. Mr. Sri Chand Gupta

ITA/18/2002HC Delhi31 Jul 2015
Section 132Section 132(5)Section 132BSection 154Section 234ASection 260A

Ajmera Hng.Corp.& Anr.Etc.Etc vs. Commissioner of Income Tax

C.A. No.-006827-006848 - 2010Supreme Court20 Aug 2010
Section 132(1)Section 132(5)Section 245C(1)Section 245D(1)Section 245D(4)

Commissioner of Income Tax Central III vs. Vaidahi Lease and Finance Pvt Ltd

ITA - 367 / 2009HC Delhi30 Nov 2009
Section 132(1)Section 158B

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

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

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

M/S.Patel Anilkumar Bhagwandas vs. Commissioner of Income-Tax

ITR/63/1997HC Gujarat04 Nov 2006
Section 132Section 132(5)Section 143(3)Section 256

Ushakant N Patel vs. Commissioner of Income Tax

ITR/287/1994HC Gujarat22 Dec 2005
Section 13Section 132Section 256Section 69

Commissioner of Wealth-Tax vs. Sumankumar Ishwarlal Parekh

WTR/115/1994HC Gujarat10 Aug 2005
Section 132Section 16(1)Section 25(2)Section 263Section 27(3)

Commissioner of Income Tax Del vs. M/S K.K. Marketing

Appeals are dismissed

ITA/16/2003HC Delhi05 May 2005
Section 132(5)Section 143Section 154

Commissioner of Income Tax, Bhubaneshwar and Anr vs. Parmeshwari Devi Sultania and Ors

CIVIL APPEAL No. 142/1997Supreme Court06 Mar 1998

Bench: 2 Judges

Section 132Section 132(11)Section 132(5)Section 132BSection 293Section 9

Smt. Kusum Lata Singhal vs. Commissioner of Income Tax Rajasthan, Jaipur and Ors

SPECIAL LEAVE PETITION (CIVIL) No. 15327/1989Supreme Court16 Jul 1990

Bench: 2 Judges

Section 132Section 132(1)Section 132(5)Section 134

Director of Inspection of Income Tax (Investigation) New Delhi and Another vs. Pooran Mal & Sons & Another

CIVIL APPEAL No. 1118/1974Supreme Court20 Sept 1974

Bench: 2 Judges

Section 132Section 132(3)Section 132(5)