{"id":33078,"date":"2023-03-01T16:27:14","date_gmt":"2023-03-01T10:57:14","guid":{"rendered":"https:\/\/itatonline.org\/digest\/srs-mining-v-uoi-2022-328-ctr-510-141-taxmann-com-272-mad-hc-2\/"},"modified":"2023-04-19T06:59:53","modified_gmt":"2023-04-19T01:29:53","slug":"srs-mining-v-uoi-2022-328-ctr-510-141-taxmann-com-272-mad-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/srs-mining-v-uoi-2022-328-ctr-510-141-taxmann-com-272-mad-hc-2\/","title":{"rendered":"SRS Mining v. UOI (2022) 328 CTR 510 \/  217 DTR  321\/ 141 taxmann.com 272 (Mad.)(HC)"},"content":{"rendered":"<p>Court held that Explanations added to sections 132(1), 132(1A) and 132A(1) have been given retrospective effect for purpose given in objects and reasons for such amendment. Explanations to sections 132(1), 132(1A) and 132A(1) by Finance Act of 2017 preventing disclosure of reason to believe and reason to suspect in proceedings upto Tribunal cannot be said to be offending article 14, 19 or 21 of Constitution of India and retrospectivity of amendment is permissible unless it remains otherwise unconstitutional. Accordingly the\u00a0 challenge to addition of Explanations to sections 132(1), 132(1A) and 132A(1) by Finance Act of 2017 was\u00a0 rejected and they were held to be constitutionally valid. (AY. 2014-15 to 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 132 : Search and seizure-Retrospective amendments made under sections 132(1), 132(1A) and 132A by insertion of Explanations preventing disclosure of reason to believe and reason to suspect in proceedings upto Tribunal are constitutionally valid. [S. 132(1), 132(IA), 132A, Art, 14, 19, 21, 226] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-33078","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8Bw","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33078","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=33078"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33078\/revisions"}],"predecessor-version":[{"id":33917,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33078\/revisions\/33917"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=33078"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=33078"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=33078"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}