{"id":4201,"date":"2019-03-05T11:44:41","date_gmt":"2019-03-05T11:44:41","guid":{"rendered":"http:\/\/itatonline.org\/digest\/shiv-tiwari-ors-v-pcdit-inv-2018-171-dtr-209-raj-hc\/"},"modified":"2019-03-19T16:24:12","modified_gmt":"2019-03-19T16:24:12","slug":"shiv-tiwari-ors-v-pcdit-inv-2018-171-dtr-209-raj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shiv-tiwari-ors-v-pcdit-inv-2018-171-dtr-209-raj-hc\/","title":{"rendered":"Shiv Tiwari &#038; Ors. v. PCDIT (Inv.). (2018) 171 DTR 209\/ 305 CTR 307 (Raj.)(HC)"},"content":{"rendered":"<p>Certain cash found in the possession of the Petitioner was seized by the police authorities. Subsequently, requisition notice was sent under section 132A. The Petitioner challenged such notice on the ground that \u2018reasons to believe\u2019 in issuing such notice were not disclosed to the Petitioner. Dismissing the writ, the High Court held that in view of the<em> Explanation <\/em>introduced to section 132A vide Finance Act, 2017 w.r.e.f. 1975, such reasons to believe are not required to be disclosed to any person, any authority or the Appellate Tribunal. (AY. 2019-20)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 132A : Powers-Requisition of books of account\u2013Reasons to believe to issue requisition notice not required to be disclosed to any person or Authority or Appellate Tribunal. [S. 254(1)]<\/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":[1],"tags":[],"class_list":["post-4201","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-15L","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4201","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=4201"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4201\/revisions"}],"predecessor-version":[{"id":4474,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4201\/revisions\/4474"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4201"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4201"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4201"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}