https://www.taxtmi.com/caselaws?id=6464 The court dismissed the petition challenging the constitutionality of sections 132 and 132A of the Income-tax Act, 1961 and rules 112, 112A, 112B, 112C, and 112D of the Income-tax Rules, 1962. The seizure of money and documents by income-tax authorities was upheld under section 132(1) of the Act. The court found the seizure justified based on the authorities' belief that necessary documents might not be produced for tax proceedings. The court also deemed rules 112B and 112C valid under article 14 of the Constitution, referencing a previous judgment that upheld the constitutionality of sections 132 and 132A. en-us Fri, 05 Dec 1975 00:00:00 +0530 Tue, 24 Nov 2015 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6464 The court dismissed the petition challenging the constitutionality of sections 132 and 132A of the Income-tax Act, 1961 and rules 112, 112A, 112B, 112C, and 112D of the Income-tax Rules, 1962. The seizure of money and documents by income-tax authorities was upheld under section 132(1) of the Act. The court found the seizure justified based on the authorities' belief that necessary documents might not be produced for tax proceedings. The court also deemed rules 112B and 112C valid under article 14 of the Constitution, referencing a previous judgment that upheld the constitutionality of sections 132 and 132A. Case-Laws Income Tax Fri, 05 Dec 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6464