Supreme Court of India
Smt. Kusum Lata Singhal v. Commissioner of Income Tax Rajasthan, Jaipur and Ors.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
From the headnote
Income Tax Act, 1961/Jncome Tax Rules, 1962: Section 132(5), (7)/Rule Jl2A-Search and seizure by I. T. authorities-Assessee whether entitled to return of valuables. The petitioner was carrying on business as a stockist of Baba Brand Tobacco. The petitioner's husband, who was a sub-dealer of the product, was living with her at all material times. )>.. search under section 132 of the Income Tax Act was conducted c at their house and valuables and books of account seized. notice under rule 112A of the Income Tax Rules read with sub-section (5) of section 132 of the Act was served on the…
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