What is CIT v. Mrs. Sandhya P. Naik authority for?

A search under Section 132 of the Income Tax Act must be continuous; if discontinued and resumed, there must be a valid explanation for the gap.

How many judgments cite CIT v. Mrs. Sandhya P. Naik?

60 judgments on BharatTax cite CIT v. Mrs. Sandhya P. Naik (253 ITR 534), spanning 2007 to 2026.

Which sections of the Income Tax Act does CIT v. Mrs. Sandhya P. Naik come up under?

It is most often cited in judgments turning on Section 153B, Section 132(3), Section 132(8A), Section 153A, Section 115BBE, Section 68.

CIT v. Mrs. Sandhya P. Naik (253 ITR 534)

Polisetty Somasundaram, Guntur vs. Deputy Commissioner of Income Tax, Central Circle-1, Guntur

In the result, appeal of the assessee for the AY 2020-21 is allowed

ITA 172/VIZ/2023[2012-13]Status: DisposedITAT Visakhapatnam18 Aug 2023AY 2012-13

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.172 To 180/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2012-13 To 2020-21) M/S. Polisetty Somasundaram, Vs. The Deputy Commissioner Of D.No. 8-24-31, Main Road, Income Tax, Mangalagiri Road, Central Circle-1, Guntur – 522001. Guntur. Pan: Aacfp 7251 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant By : Sri M.V. Prasad, Ar ""याथ"क"ओरसे/ Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri M.V. Prasad, ARFor Respondent: Sri MN Murthy Naik, CIT-DR

Section 127Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153B

…ama drawn on 14-9-1998 which was the last for the purpose of reckoning the commencement of the limitation period. The Court examined various decisions including Dr. C. Balakrishna Nair v. CIT [1999] 237 ITR 70 (Ker.) 27 and CIT v. Mrs. Sandhya P. Naik [2002] 253 ITR 534 (Bom.) and concluded as under :— "A general consensus appears to have emerged among the High Courts to the effect that a search under section 132 of the Act should be continuous and if it is discontinued and thereafter resumed, then there must be a valid explanation for the gap. Insofar as the present case is concerned, the facts on record show t…

M/S.Balaji Bullion & Commodities (India) Private Limited, Mumbai vs. DCIT Central Circle-40, Mumbai

In the result, both the appeals are allowed

ITA 1291/MUM/2018[2009-10]Status: DisposedITAT Mumbai29 Apr 2022AY 2009-10

Bench: Shri Prashant Maharishi, Am & Shri Amarjit Singh, Jm Balaji Bullion & Commodities The Dy. Commissioner Of (India) Private Limited Income–Tax, 118/120, 3Rd Floor, Ashoka Central Circle–40, Vs. House Zavri Baazar, Mumbai Mumbai-400 002 (Appellant) (Respondent) Pan No. Aadcbo236F Balaji Universal Tradelinks P. The Dy. Commissioner Of Ltd. Income–Tax, 118/120, 3Rd Floor, Ashoka Central Circle–40, Vs. House Zavri Baazar, Mumbai Mumbai-400 002

For Appellant: Shri N.M. Porwal, AdvFor Respondent: Shri Dr. Mahesh Akhade, CIT DR

Section 10ASection 153ASection 153BSection 37Section 68

…passed not because anything was to be done but because it was not practicable to take physical possession and remove the material to a safe place at the relevant time. As held by the Hon’ble Bombay High Court in the case of CIT v. Mrs. Sandhya P. Naik [2002] 253 ITR 534, the authorized officer cannot keep the search proceedings in operation by passing a restraint order under section 132(3) so as to circumvent the provisions of section 132(3), read with section 132(5). However, the situation would be different where a prohibitory order under section 132(3) is issued because such order, unlike- a restraint order,…