Supreme Court · 1970 INSC 132 · Decided 7 May 1970
Commissioner of Income-Tax v. Jawahar Lal Rastogi
- Court
- Supreme Court of India
- Citation
- 1970 INSC 132 · [1971] 1 S.C.R. 581
- Case number
- CIVIL APPEAL No. 16/1970
- Decided
- 7 May 1970
- Bench
- J.C. SHAH, K.S. HEGDE, A.N. GROVER (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 132
Headnote
COMMISSIONER OF INCOME-TAX V. JAWAHAR LAL RASTOGI May 7, 1970 [J.C. SHAH, K. S. HEGDE AND A. N. GROVER, JJ.J 5 81 Income t<1x Act, 1961, as amend.ed by Finance Act 1965, s. 13:!(5)­ St'izure of doc:tonent.\' and retention heyond 180 clay.s-J\/o recor,f of reasons by l.T.O. or to four assessment years ending on March 3 I. 1960. The asse<see did not furnish the infcrmation by the 19th and on that date on the report of the Income-tax Officer. the Commissioner authorised the Income tax Officer to ••arch the premises of the assessee. On September 21st and
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)