Supreme Court · 1975 INSC 303 · Decided 5 December 1975
Bhupendra Ratila Thakkar and ANR. v. Commissioner of Income Tax, Gujarat & Ors
- Court
- Supreme Court of India
- Citation
- 1975 INSC 303 · [1976] 2 S.C.R. 891
- Case number
- WRIT PETITION (CIVIL) No. 96/1972
- Decided
- 5 December 1975
- Bench
- A.N. RAY, M. HAMEEDULLAH BEG, R.S. SARKARIA, P.N. SHINGAL (4-judge bench)
- Outcome
- Dismissed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 132, 132A, 32, 14; Income Tax Act Section 132, 132A
Headnote
·' .. 891 BHUPENDRA RATILA THAKKAR AND ANR. v. COMMISSIONER OF INCOME TAX, GUJARAT & ORS December 5, 1975 [A. N. RAY, C. J., M. H. BEG, R. S. SARKARIA AND P. N. SHINGHAL JJ.] Income Tax Act Sec. 132, I32A-lncome Tax Rules 1962, rules 112, 112A, 112B, 112C--Co11;;itufi(lnal validity petitioners and seized a sum of C Rs. 12 lakhs in cash from the petitioners, under section 132 and 132A of the Income-tax Act. The petitioners contended that the said amount represented the stock-in-trade of the petitioners. The petitioners also contended !Ii.at the provisions of section 132 and J
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