Supreme Court · 2006 INSC 847 · Decided 15 November 2006
P.R. Metrani v. Commissioner of Income Tax, Bangalore
- Court
- Supreme Court of India
- Citation
- 2006 INSC 847 · [2006] SUPP. 9 S.C.R. 1
- Case number
- CIVIL APPEAL No. 5673/2002
- Decided
- 15 November 2006
- Bench
- ASHOK BHAN, DALVEER BHANDARI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 132
Headnote
B Income Tax Act, 1961; Sections 132: Search of premises of assessee-Recovery and seizure of unaccounted money, gold biscuits, gold jewellery and documents-Assessing authority C ordering certain additions in assessment-Additions in the assessment confirmed by the appellate authority holding that Tribunal excepting additions relating to value of the properties-Tribunal referring questions of law pertaining to scope of Section 132 (4A) of the D Act-High Court answering all the questions in favour of Revenue-On appeal, Held: Object of introduction of Section 1 32 is to prevent evasion of
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