Search cases: chapter inapplicable where search or requisition pre existing; proceedings governed by other provisions under income tax law. Section 158BI excludes application of the Chapter to matters where a search under section 132 or requisition under section 132A was initiated before 1 September 2024, and directs that proceedings from such searches or requisitions shall be governed by the other provisions of the Income Tax Act.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Search cases: chapter inapplicable where search or requisition pre existing; proceedings governed by other provisions under income tax law.
Section 158BI excludes application of the Chapter to matters where a search under section 132 or requisition under section 132A was initiated before 1 September 2024, and directs that proceedings from such searches or requisitions shall be governed by the other provisions of the Income Tax Act.
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