Search Results for Tag : Section 132

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Kerala HC: Non Release of Seized Documents in Supreme Court is Illegal(01.04.2022)

Kerala High Court has held that the income tax department is unauthorized to retain the seizure of title deeds under Section 132 of the Income Tax Act.....

Tags : Kerala High Court, income tax department, title deeds, Section 132 of the Income Tax Act, 1961, Special Leave Petition

ED Issues Circular regarding Issuance of Summons to Legal Practitioners/Advocates(23.06.2025)

Enforcement Directorate has issued a circular regarding issuance of summons to advocates for their legal opinions and has stated that no summons shall.....

Tags : Enforcement Directorate, Legal Practitioners, Section 132

Delhi HC: If Allegation Relate to Impersonation of Credentials, EOW to Investigate Matter(28.08.2025)

Delhi HC has observed that Section 132 of CGST Act, 2017 provides for certain offences which the GST Department can take cognizance of. However where .....

Tags : Delhi High Court, Section 132, Economic Offences Wing