Back
HEMANT GUPTA, V.RAMASUBRAMANIAN
Principal Director Of Income Tax (Investigation) – Appellant
Versus
Laljibhai Kanjibhai Mandalia – Respondent
| Table of Content |
|---|
| 1. order quashing search warrant challenged. (Para 1) |
| 2. assessee's investment challenged as fishing enquiry. (Para 2 , 3) |
| 3. financial transactions detail leading to search. (Para 4 , 6) |
| 4. authorization for search was based on recorded belief. (Para 5) |
| 5. high court's detailed reasoning on the searches. (Para 7) |
| 6. arguments regarding the legal standards for search validity. (Para 8 , 9 , 10) |
| 7. court's analysis of conduct under judicial review. (Para 11 , 12) |
| 8. principles governing search and seize compliance. (Para 15 , 22) |
| 9. judicial restraint in administrative actions recognized. (Para 20 , 21) |
| 10. court affirms the authority of the revenue for searches. (Para 26 , 27 , 34) |
JUDGMENT :
1. The challenge in the present appeal is to an order dated 22.02.2019 passed by the High Court of Gujarat at Ahmedabad whereby the warrant of authorization dated 07.08.2018 issued by the appellant1[For short, ‘Revenue’] under Section 132 of the INCOME TAX ACT ,19612[For short, ‘Act’] was quashed. Consequently, all actions taken pursuant to such warrant of authorization were ordered to be rendered invalid.
2. The respondent3[For short, ‘Assessee’] in its writ petition challenged the act of
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
