SRI VENKATESWARA LODGE vs COMMISSIONER OF INCOME-TAX, HYDERABAD, — 1972 PTD 205

Citation: 1972 PTD 205

Court: Andhra Paradesh High Court

Year: 1971

Decision Date: 1971-12-31

Parties: SRI VENKATESWARA LODGE vs COMMISSIONER OF INCOME-TAX, HYDERABAD, JUDGMENT

Headnotes

Case cited as 1972 PTD 205

Judgment Text

Court Name: Andhra Paradesh High Court Judge(s): Basi Reddy, Sambasiva Rao Title:SRI VENKATESWARA LODGE vs COMMISSIONER OF INCOME-TAX, HYDERABAD, JUDGMENT Reported As: 1972 PTD 205 Result: accordingly dismissed Judgment JUDGMENT BAST REDDY, J.-On the 5th January 1966, the premises of Sri Venkateswara Lodge, Lakdi-ka-pool, Hyderabad, were searched by four Income-tax Officers and their staff, and during the search, which went on from 9-30 a.m, up to 7-30 p.m. That day, a large number of account books, documents and slips were seized. The Income-tax Officers were armed with a warrant of authorisation issued by the Commissioner of Income-tax, Hyderabad, under section 132 of the Income-tax Act, 1961, authorising the Income-tax Officer to enter the said premises and size books of account, other documents, money, bullion, jewellery or other valuable article or thing, which may be found necessary or useful for the purpose of Income-tax assessment proceedings till then pending or in respect of future assessment affecting Sri Venkateswara Lodge. In pursuance of that warrant Of authorisation, the Income-tax Officers seized large number of account books, documents and slips after observing the formalities proscribed by rule 112 of the Income-tax Rules, 1962, as amended by the Rules of 1965. This writ petition has been filed by A, Ramaswamy and IC. Ramamurty in their capacity as partners of Sri Venkateswara Lodge, challenging the legality and regularity of the entire proceedings…

Read the full judgment on Al Wakeelo — Pakistan's AI-powered legal research platform.