Supreme Court · 1990 INSC 204 · Decided 16 July 1990
SMT. Kusum Lata Singhal v. Commissioner of Income Tax Rajasthan, Jaipur and ORS.
- Court
- Supreme Court of India
- Citation
- 1990 INSC 204 · [1990] 3 S.C.R. 393
- Case number
- SPECIAL LEAVE PETITION (CIVIL) No. 15327/1989
- Decided
- 16 July 1990
- Bench
- SABYASACHI MUKHERJI, K. RAMASWAMY (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226, 136; Income Tax Act Section 132, 134
Headnote
LATA SINGHAL v. COMMISSIONER OF INCOME TAX RAJASTHAN, JAIPUR AND ORS. JULY 16, 1990 [SABYASACHI MUKHARJI, CJ. AND K. RAMASWAMY, J.) Income Tax Act, 1961/Jncome Tax Rules, 1962: Section 132(5), (7)/Rule Jl2A-Search and seizure by I. T. authorities-Assessee whether entitled to return of )>.. A search under section 132 of the Income Tax Act was conducted A B c at their house and valuables and books of account seized. A notice D under rule 112A of the Income Tax Rules read with sub-section (5) of section 132 of the Act was served on the petitioner. The petitioner filed an
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