This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
S. 153C HC explains Meaning of the term ‘belong to’ in respect of Documents seized during search
Case Law Details
- Case Name
- Kamleshbhai Dharamshibhai Patel Vs Commissioner of Income Tax (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
HIGH COURT OF GUJARAT
Kamleshbhai Dharamshibhai Patel
versus
Commissioner of Income-tax
Special Civil Application Nos.13635, 13636 & 13643 of 2012
DECEMBER 24, 2012
ORDER
Akil Kureshi, J. – These petitions arise out of common factual background. They are therefore, heard together and are being disposed of by this common judgment.
We may notice the facts as arising in Special Civil Application No. 13643 of 2012.
The petitioner is an individual and is assessed to tax under the Income-tax Act, 1961 [“Act” for short]. The petitioner has challenged the order dated 2nd Februa...
