134 ITR 655 (Bom.), V. K. Jain v. Union of India

207 ITR 55High Court1994#5220 most cited

What is 134 ITR 655 (Bom.), V. K. Jain v. Union of India authority for?

A copy of the search warrant authorization does not need to be provided to the assessee before proceedings under section 153A can commence. The law only requires the warrant to be produced before the search begins.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2022.

Also referred to as

V. K. Jain v. Union of India · section 153A · search warrant copy · authorization of warrant · commencement of proceedings · natural justice · search and seizure assessment · validity of assessment

Issues it is cited on

section 132(2)section 132(1)(a)section 153(a)(1)section 250(1)abatement of assessmentsection 153a proceedingsannual letting valuesection 52section 153(a)section 53aproject completion methodsection 158bd

Judgments citing 134 ITR 655 (Bom.), V. K. Jain v. Union of India

Sh. Gaurav Bhatia, Kotdwar vs. CIT, Dehradun

In the result, the appeal filed by the assessee is allowed

ITA 1730/DEL/2013[2009-10]Status: DisposedITAT Delhi13 Apr 2017AY 2009-10

Bench: Shri R.K. Panda & Miss S. Kambleassessment Year: 2009-10 Shri Gaurav Bhatia Vs. The Cit Bhatia Bhawan, Sitapur Devi Road Dehradun Kotdwar (Applicant) (Respondent) (Pan: Afypb 4513 J)

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri A.K. Saroha, CIT- DR
Section 143(3)Section 263

…CIT [2001] 243 ITR 83/109 Taxman 66 [SC] ii) M.D. Overseas Ltd Vs. DGIT [2011] 333 ITR 407/198 Taxman 136/10 Taxmann.com 30[All] (iii) CIT Vs. Hastings Properties [2002] 253 ITR 124 [2001] 119 Taxman 36 [Cal] (iv) Southern Herbals Ltd vs. DIT [INV] [1994] 207 ITR 55 [Kar] (v) CIT Vs. Usha International Ltd [2012] 348 ITR 485/ 210 Taxman 188/25 Taxmann.com 200 [Delhi] (vi) J.K. Synthetics Ltd Vs. CBDT [1972] 83 ITR 335 [SC] (vii) Sirpur Paper Mill Ltd Vs. CWT [1970] 77 ITR 6 [SC] (viii) Gee Vee Enterprises Vs. Addl. CIT [1975] 99 ITR 375 [Del] (ix) ITO Vs. D.G. Housing Projects Ltd [2012] 343 ITR 329 20 Taxman…

Sri. K. Radhakrishna Naik, Puttur vs. DCIT, Mangalore

In the result, all the appeals of the assessee are treated as allowed for statistical purposes

ITA 363/BANG/2011[2001-02]Status: DisposedITAT Bangalore12 Feb 2016AY 2001-02

Bench: Shri Vijaypal Rao & Shri Inturi Rama Rao

For Appellant: Shri S.Venkatesan, CAFor Respondent: Dr. P.K.Srihari, Addl.CIT
Section 132Section 153ASection 234ASection 234D

…e AO as the assessee contested the very legality of search even before the AO. In support of this contention, learned AR of the assessee placed reliance on the following decisions: i. Southern Herbals Ltd. vs. Director of Income- tax(Investigation) & others (207 ITR 55)(Kar) ii. Union of India & others vs. Agarwal Iron Industries (370 ITR 180(SC) iii. Director of Income-tax(Investigation) & others vs. Spacewood Furnishers Pvt. Ltd. & others (374 ITR 595)(SC) iv. K.Radhakrishna Naik vs. DCIT (ITA Nos.61 & 62/Bang/2011 dt.5/3/2012) v. Prathiba Jewellery House vs. DCIT (ITA Nos.579 to 585/Bang/2014 dt.21/11/2014) 7…