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Informative

Delay in Issuing Requisition u/s 132A: Delhi HC Upholds Validity and Links Seized Cash to Undisclosed Income

Update / Judgement Date

10 Feb 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Appeal Against OrderIncome Tax

The Delhi High Court upheld the validity of the requisition under Section 132A and linked the seized cash to undisclosed income. The court emphasized the importance of proper procedure and evidence in such actions. This ruling clarifies the powers of tax authorities in cases of undisclosed income and reinforces the need for accurate documentation and compliance with tax laws.