Fishing and roving enquiry judgement

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August undefined, 2024

WebDec 1, 2024 · PTI. NEW DELHI: The Central Board of Direct Taxes ( CBDT) has warned the taxman against undertaking "roving or fishing" inquiries in the name of scrutiny assessments and asked them to scrupulously … WebThe Learned Counsel for the Appellants refers to the judgment of this Tribunal in Company Appeal (AT)(Insol.) No. 574 of 2024 in the matte of Mr. Lagadapati Ramesh Vs. Mrs. ... fishing and roving inquiry which has no basis and the same is liable to be struck down by this Tribunal, in the interest of justice. 14. Repelling the contention of the ...

CIT cannot initiate proceedings with a view to start fishing & roving ...

WebShowing the contexts in which fishing and roving enquiry appears in the document ... Hence, following the judgment in the case of Vipan Khanna (supra), the learned CIT(A) … Weba fishing and roving enquiry by this Court”. This conclusion, as well as the flimsy and unfounded ... 11 The judgment of the Court dtd 10th April 2024 would imply that any document marked Secret obtained by whatever means and placed in public domain can be used without attracting any penal action. This has happened in the case of Combat how boil peanuts

fishing and roving inquiry – itatonline.org

WebShowing the contexts in which fishing and roving enquiry appears in the document ... Hence, following the judgment in the case of Vipan Khanna (supra), the learned CIT(A) found himself compelled to hold that the additions of Rs. 2,00,000 on account of air journey expenses; of Rs. 45,25,628 on account of sales-tax liability payable to M/s Jindal ... WebFind a License Agent. Locate a License Agent has moved to a new location. Find a License Agent ». WebDec 14, 2024 · In view of our findings on all the three aspects, and having heard the matter in detail, we find no reason for any intervention by this Court on the sensitive issue of purchase of 36 defence aircrafts by the Indian Government. Perception of individuals cannot be the basis of a fishing and roving enquiry by this Court, especially in such matters. how boingo works

Roving and Fishing Enquiry to Fish out Discrepancies in …

roving+inquiry India Judgments Law CaseMine

WebMar 25, 2024 · The Commissioner cannot initiate proceedings with a view to start fishing and roving enquiries in matters or orders which are already concluded. Since the AO has already examined the case and made complete enquiry wherein no infirmity appears then in that case, the Ld PCIT was not justified in passing the impugned revision order. WebMar 31, 2024 · It said: The same cannot be said to be a fishing or roving enquiry. Such a statement cannot be said to be a statement under Section 160 and/or the statement to be recorded during the course of investigation as per the Code of Criminal Procedure. Such a statement even cannot be used against the appellant during the course of trial. how boil workWebLEEKS v. STATE Court of Special Appeals of Maryland. Rule 5-616 (a) (4) permits a party to attack the credibility of a witness by asking "questions that are directed at . . . [p] … how boil chicken thighs

"WebDec 14, 2024 · Perception of individuals cannot be basis for fishing and roving enquiry into Rafale deal, apex court says. ... In the Rafale judgment, a three-judge Supreme Court bench pointed out that the petitioners raised “three broad areas of concern, namely (I) the decision-making process; (II) difference in pricing and (III) the choice of IOP” (the ... " - Fishing and roving enquiry judgement

Fishing and roving enquiry judgement

AO under guise of Power to re-open Assessment can’t undertake …

WebJan 12, 2024 · The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that the AO under guise of power to re-open Assessment cannot undertake a fishing or roving … WebJun 1, 2024 · Pursuant to the judgment, given the lack of clarity concerning the retrospective or prospective effect of the judgment of Vivekananda Vidyamandir, several PF Commissioners launched fishing and roving inquiries and issued inspection notices to employees proposing inspection of records of the previous years for ascertaining the …

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WebDec 14, 2024 · "Perception of individuals cannot be the basis of a fishing and roving enquiry by this Court, especially in such matters", observed the bench, also comprising Justices S K Kaul and K M Joseph. WebNov 13, 2013 · Courts : Supreme Court of India. Powers under section 133 (6) are in the nature of survey and a general inquiry to identify persons who are likely to have taxable …

WebNov 22, 2024 · Fishing and roving inquiry refers to asking questions which are not at all connected with the subject matter. For example: In case of assessment u/s 147 of … WebNov 14, 2024 · New Delhi: The Supreme Court on Thursday dismissed the review petitions that had challenged its December 14, 2024 verdict giving a clean chit to the NDA government in the government-to-government Rafale fighter jet …

WebJul 30, 2012 · The abovesaid judgement of Punjab & Haryana High Court pertains to assessment year 1992-93 and the court had duly taken cognizance of amendments made in S. 147. Thus, even after amendment, the law remains that AO is not empowered to make fishing inquiries on concluded matters unconnected with issue on the basis of which … WebThis paragraph is reproduced below : “Powers to be exercised after due application of mind. Roving or fishing inquiry: The various powers of income tax authorities...) of the Act.An …

WebNov 14, 2024 · “The court can’t have a fishing and roving inquiry,” Justice SK Kaul, who was part of the three-judge bench including CJI Ranjan Gogoi and Justice KM Joseph, …

WebJan 13, 2024 · He further submitted that for a fishing inquiry or for mere verification of the claims made, reopening cannot be permitted even in the assessment which was accepted under section 143 (1) of the Act. In support of his aforesaid contentions, he placed reliance on various decisions cited in the synopsis that was filed. 9. Ld. how many pages are in the book shilohWebBest Fishing in Ashburn, VA 20147 - Shallow Water Fishing Adventures, Izaak Walton League Of America Loudoun Chapter, Water Adventures at Lansdowne Resort and Spa, … how many pages are in the grapes of wrath how many pages are in the silver eyesWebSuch questions, which are not pertinent to an inquiry, are more commonly referred to as fishing. – Ronald Sole Apr 6, 2024 at 15:17 Add a comment 0 Roving enquiry as referred to in judgements perhaps means that Judges are not to sift through the whole matter while deciding at the time of Argument on charge Share Improve this answer Follow how bold are youWebNov 22, 2024 · Fishing and roving inquiry refers to asking questions which are not at all connected with the subject matter. how boil lobsterWebNov 14, 2024 · Dismissing the three review pleas, the Supreme Court bench comprising Chief Justice Ranjan Gogoi and Justices SK Kaul and KM Joseph said they will not get … how boil sweet cornWebDec 23, 2024 · In an 816-page filing, seen by Reuters, Amazon calls the investigation a “fishing and roving" inquiry, saying the ED had sought privileged legal advice and … how boil rice