Supreme Court · 1973 INSC 241 · Decided 14 December 1973
Pooran Mal Etc v. Director of Inspection (Investigation) of Income-Tax Mayur Bhavan, New Delhi & OTHERS.
- Court
- Supreme Court of India
- Citation
- 1973 INSC 241 · [1974] 2 S.C.R. 704
- Case number
- WRIT PETITION (CIVIL) No. 446/1971
- Decided
- 14 December 1973
- Bench
- A.N. RAY, D.G. PALEKAR, Y.V. CHANDRACHUD, A. ALAGIRISWAMI, P.N. BHAGWATI (5-judge bench)
- Outcome
- Dismissed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 32, 14, 19(1)(f)(g), 31; Income Tax Act Section 132(S), 132(1), 132
Headnote
. Income Tax Act (1961)--cSectlons 132, 132.A and Rules 112, 112A-Search and seizure-Whether violate Art. 19(1) (f) and (g) of the Constitution. · A B Income Tax Act 1961, Sec. 132(S)-8elzztre of money, bullion, ttc.-Whether provision confiscatory. · 1961, Sec. 132(1) and (S)-Search and seizure-Whether provisions hit by Art. 14 of the Coiistitution for following different procedure /Or the evaders of tax, who are believed to be in possession of undl.rclo1ed ,,,... come or property and evaders against whom no such belief is entertained by the
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)