CIT v. Micro Labs Ltd.

348 ITR 75High Court2012#5608 most cited

What is CIT v. Micro Labs Ltd. authority for?

The notice issued under section 153A of the Income-tax Act, 1961, is invalid if no search warrant was issued in the name of the assessee. A notice under section 153C can only be assumed by the AO if incriminating material relevant to the assessee was found during a search and seizure operation in another case and there was no search warrant in the assessee's name.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. Micro Labs Ltd. · section 153A · section 153C · search warrant · incriminating material · search and seizure · assessment procedure · jurisdictional high court

Also reported as

211 Taxmann 1528 Taxmann.com 89

Sections most often in play

Section 147Section 148Section 149(1)(b)Section 148ASection 69ASection 144Section 142(1)Section 143(3)

Issues it is cited on

section 149(1)(a)section 148 noticesection 3(1)section 149(1)(b)section 149(1)order under section 148a(d)section 151asection 148a(d)section 149section 148asection 148a(b)income escaping assessment

Judgments citing CIT v. Micro Labs Ltd.

M/S. Asian Honda Motor Co. Ltd., New Delhi vs. DCIT, Intl. Taxation, New Delhi

In the result additional ground raised by the assessee is allowed

ITA 6142/DEL/2015[2010-11]Status: DisposedITAT Delhi25 Oct 2016AY 2010-11

Bench: Shri I.C.Sudhir & Shri Prashant Maharishiasian Honda Motor Co. Ltd, Dcit, C/O. Pds Legal Atmaram Int. Taxation Vs. Mansion, Office No. 7, First Floor, Kg Marg, New Delhi Pan:Aaica2531P (Appellant) (Respondent)

For Appellant: Mr. Deepak Chopra, AdvFor Respondent: Shri NC Swain, CIT DR
Section 133ASection 271BSection 92(3)Section 92C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―I-2‖: NEW DELHI BEFORE SHRI I.C.SUDHIR, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Asian Honda Motor Co. Ltd, DCIT, C/o. PDS Legal Atmaram Int. Taxation Vs. Mansion, Office No. 7, First Floor, KG Marg, New Delhi PAN:AAICA2531P (Appellant) (Respondent) Assessee by : Mr. Deepak Chopra, Adv Revenue by: Shri NC Swain, CIT DR Date of Hearing 28/07/2016 Date of pronouncement 25/10/2016 O R D E R PER PRASHANT MAHARISHI, A. M. 01. This is an appeal filed by the assessee against the order dated 09.09.2015 of the ld DRP-2, New Delhi for the Assessment Year 2…