Supreme Court · 1974 INSC 183 · Decided 20 September 1974
Director of Inspection of Income Tax (Investigation) New Delhi and Another v. Pooran Mal & Sons & Another
- Court
- Supreme Court of India
- Citation
- 1974 INSC 183 · [1975] 2 S.C.R. 104
- Case number
- CIVIL APPEAL No. 1118/1974
- Decided
- 20 September 1974
- Bench
- P. JAGANMOHAN REDDY, A. ALAGIRISWAMI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution; Income Tax Act Section 132(3), 132
Headnote
OF INSPECTION OF INCOME TAX (INVESTIGATION) NEW DELHI AND ANOTHER v. POORAN MAL & SONS & ANOTHER September 20, 1974 [P. JAGANMOHAN REDDY AND A, ALAGIRISWAMI, JJ.J I11<·ume-Tax AU, 1961, Si•ction 132(5):._Altachment of Ji/ver bars in 1he banks-Writ proceedings ending in a lllcome-Tax Acr, 1961, Sub-sectiom (5), (II) and (12) of Sc£'1ion 132-· Income-Tax Officer tleciding to whom property seized' belongs-Initial order and ,,µbsequent order in comequem:e of direcrion.I' from High Co11rt-lf should he within 11i11ety days. lllcome-Tax Act,
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