The court referred to relevant judgments to support the requirement for recording grounds of belief and obtaining warrants before ... The court referred to the judgments in K.L. Subbayya v. State of Karnataka, C.P. Kumar v. ... under Sections 53 and 54 of the Karnataka Excise Act, emphasizing the need for compliance with the procedures before conducting search ... This, therefore, renders the entire search without jurisdiction and as a logical corollary, vitiates the conviction. ... So, the requireme....
Ratio Decidendi: The provisions of the Arms Act, Cr.P.C., and relevant judgments supported the legality of ... the search and seizure conducted by the police. ... Arms Act - Search and Seizure - Sections 3/4/25 Arms Act, Section 4/5 of Explosive Substances Act 1908 and ... The Court was dealing with appeals from the judgments [Sanjayv. ... Needless to say that Code of Criminal Procedure, 1973 extensively provides power for arrest, search and seizure covering all the circumstances as m....
The previous relevant judgments were referred to uphold this position. ... Previous assessments can only be revisited with tangible evidence captured during a search. ... The Assessing Officer failed to establish 'incriminating material' for un-abated AY 2018-19 post search. ... The Ld AO will exercise normal assessment powers in respect of the six years previous to the relevant AY in which the search takes place. ... ) will have to be mandatorily issued to the person searched requiri....
The court referred to judgments emphasizing the necessity of 'reason to believe' before conducting a search or seizure. ... Ratio Decidendi: The court referred to judgments emphasizing the necessity of 'reason to believe' before conducting a search ... The key issue was whether the officer conducting the raid had a 'reason to believe' as required by the relevant acts. ... In paragraph 14 of the aforesaid judgment, the Apex Court has held that we are therefore of opinion that the power....
There are some relevant observations made by the Supreme Court regarding the search of truth. The following judgments are noteworthy:- ... In Garib Singh v. ... Opinion as to handwriting, when relevant. ... I may now look at the relevant evidence on this issue. ... 28. ... In this way the opinion of the deponent whether expert or other is subjected to scrutiny and although relevant to start with becomes probative. ... We really need not reiterate various judgments whi....
Section 132 of the Act, notice under Section 153 A (1) will have to be mandatorily issued to the person searched requiring him to file returns for six Ays immediately preceding the previous year relevant to the AY in which the search takes place. ii. ... Once a search takes place under Section 153A is to bring under tax the undisclosed income which is found during the course of search or pursuant to search or requisition. ... If the submission on behalf of the Revenue that in case of search....
The court also referenced relevant Supreme Court judgments to support its decision. ... Section 52A - The court discussed the non-compliance of Section 50 and Section 52A of the NDPS Act, emphasizing the requirement for search ... He has further placed reliance on the judgment of the Supreme Court passed in the case of "Simarnjit Singh v. State of Punjab, 2023 SCC OnLine SC 906", wherein the Court while relying on the judgment of "Union of India v. ... Learned counsel for the applicant in support of his....
After considering certain relevant judgments on the subject, including another point raised in the case regarding the offer of search as required under Section 50 of the NDPS Act, the learned judge came to the conclusion that the accused has to be acquitted on the grounds, mentioned above. ... dated February 15, 2002 by learned ASJ only on account of difference in quantity of sample sent to CFSL and on the point of search as required under Section 50 of NDPS Act. ... In the background of the judgment of....
The court also referred to relevant judgments to support its decision. ... only and did not extend to the search of premises. ... Summary of Acts and Sections: The court discussed the provisions of Section 50 of the NDPS Act and its applicability to personal search ... It requires to be noticed that the question of compliance or non- compliance with Section 50 of the NDPS Act is relevant only where search of a person is involved and the said Section is not applicable nor attracted wher....
the search of a person is involved and not applicable where no search of a person is involved. ... Ratio Decidendi: The court emphasized that the compliance or non-compliance of Section 50 of the Act is relevant only where ... It also applied the ratio of previous judgments to convict the Respondent under Section 20(b) of the Act. ... In fact, the question of compliance or non-compliance of Section 50 of the Act is relevant only where search of a person is involved and said Section is....
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