Union of India v. Ajit Jain

260 ITR 80Supreme Court of India2003#988 most cited

What is Union of India v. Ajit Jain authority for?

An assessment under section 153A is void ab initio if the search conducted under section 132(1) is invalid or based on suspicion rather than reasonable belief.

109

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

Union of India v Ajit Jain · section 132(1)(a) · section 132(2) · section 153A · invalid search · void assessment · reasonable belief · suspicion

Also reported as

129 Taxmann 74

Sections most often in play

Section 153ASection 132Section 143(3)Section 234BSection 234CSection 234ASection 250Section 133(6)

Issues it is cited on

section 132(1)(a)section 132(2)warrant of authorisationillegal paymentsection 153a proceedingsbusiness transfer agreementsection 2(31)explanation to section 37section 158bdsection 53agoing concernsection 131(1)

Judgments citing Union of India v. Ajit Jain

Shankaranarayana Constructions Private Limited, Bangalore vs. Asst. Commissioner of Income Tax, Central Circle - 2(4), C R Buildings, Queens Road, Bengaluru

In the result, this portion of appeal is partly allowed for statistical purposes

ITA 1271/BANG/2025[2018-2019]Status: DisposedITAT Bangalore26 Nov 2025AY 2018-2019

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Respondent: Shri A. Shankar, Sr
Section 132Section 143Section 14ASection 153ASection 250

…n and therefore, the action under section 132[2] is bad in law [224 ITR 19 [SC]] and consequent assessment under section 153A is null and void-ab-inito on the parity of the ratio of the decision of the Hon'ble Apex Court in the case of Ajith Jain, reported in 260 ITR 80. [iii]. The learned Commissioner of Income tax [Appeals] has not discharged the burden of proving that there is a valid search under section 132 [1] [a], [b] & [c] of the Act, and consequently the assumption of jurisdiction to make an assessment under section 153A of the Act is untenable in law. 3. The learned Commissioner of Income tax [Appeals]…

Shankaranarayana Constructions Private Limited, Bangalore vs. Asst. Commissioner of Income Tax, Central Circle - 2(4), C R Buildings, Queens Road, Bengaluru

In the result, this portion of appeal is partly allowed for statistical purposes

ITA 1270/BANG/2025[2017-2018]Status: DisposedITAT Bangalore26 Nov 2025AY 2017-2018

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Respondent: Shri A. Shankar, Sr
Section 132Section 143Section 14ASection 153ASection 250

…n and therefore, the action under section 132[2] is bad in law [224 ITR 19 [SC]] and consequent assessment under section 153A is null and void-ab-inito on the parity of the ratio of the decision of the Hon'ble Apex Court in the case of Ajith Jain, reported in 260 ITR 80. [iii]. The learned Commissioner of Income tax [Appeals] has not discharged the burden of proving that there is a valid search under section 132 [1] [a], [b] & [c] of the Act, and consequently the assumption of jurisdiction to make an assessment under section 153A of the Act is untenable in law. 3. The learned Commissioner of Income tax [Appeals]…

Shankaranarayana Constructions Private Limited, Bangalore vs. Asst. Commissioner of Income Tax- Central Circle 2(4), Central Revenue Building, Queens Road, Bengaluru

In the result, this portion of appeal is partly allowed for statistical purposes

ITA 1269/BANG/2025[2016-2017]Status: DisposedITAT Bangalore26 Nov 2025AY 2016-2017

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Respondent: Shri A. Shankar, Sr
Section 132Section 143Section 14ASection 153ASection 250

…n and therefore, the action under section 132[2] is bad in law [224 ITR 19 [SC]] and consequent assessment under section 153A is null and void-ab-inito on the parity of the ratio of the decision of the Hon'ble Apex Court in the case of Ajith Jain, reported in 260 ITR 80. [iii]. The learned Commissioner of Income tax [Appeals] has not discharged the burden of proving that there is a valid search under section 132 [1] [a], [b] & [c] of the Act, and consequently the assumption of jurisdiction to make an assessment under section 153A of the Act is untenable in law. 3. The learned Commissioner of Income tax [Appeals]…

Shankaranarayana Constructions Private Limited, Sns House, Residency Road vs. Asst. Commissioner of Income Tax, Central Circle 2(4), Central Revenue Building, Queens Road, Bengaluru

In the result, this portion of appeal is partly allowed for statistical purposes

ITA 1268/BANG/2025[2015-2016]Status: DisposedITAT Bangalore26 Nov 2025AY 2015-2016

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Respondent: Shri A. Shankar, Sr
Section 132Section 143Section 14ASection 153ASection 250

…n and therefore, the action under section 132[2] is bad in law [224 ITR 19 [SC]] and consequent assessment under section 153A is null and void-ab-inito on the parity of the ratio of the decision of the Hon'ble Apex Court in the case of Ajith Jain, reported in 260 ITR 80. [iii]. The learned Commissioner of Income tax [Appeals] has not discharged the burden of proving that there is a valid search under section 132 [1] [a], [b] & [c] of the Act, and consequently the assumption of jurisdiction to make an assessment under section 153A of the Act is untenable in law. 3. The learned Commissioner of Income tax [Appeals]…

Deputy Commissioner of Income Tax, Chennai vs. Jaya Educational Trust, Thiruvallur

ITA 237/CHNY/2025[2020-21]Status: DisposedITAT Chennai17 Nov 2025AY 2020-21

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./ Ita. Nos.:234, 235, 236 & 237/Chny/2025 & Co Nos.59, 60, 61 & 62/Chny/2025 (In Ita Nos. 234, 235, 236 & 237/Chny/2025) िनधा"रण वष" / Assessment Years: 2016-17, 2017-18, 2018-19 & 2020-21 Deputy Commissioner Of Jaya Educational Trust, Income Tax, Vs. No.8, Krishnapuram, Ii Main Road, Central Circle -1(2), Thiruninravur, Chennai. Thiruvallur – 602 024. [Pan:Aaatj-0369-D] (अपीलाथ#/Appellant) ($%थ#/Respondent) Assessee By : Shri. Y. Sridhar, F.C.A. Department By : Shri. Bipin C.N., C.I.T. सुनवाई की तारीख/Date Of Hearing : 26.08.2025 घोषणा की तारीख/Date Of Pronouncement : 17.11.2025 आदेश /O R D E R Per Bench :

For Appellant: Shri. Y. Sridhar, F.C.AFor Respondent: Shri. Bipin C.N., C.I.T
Section 11Section 13Section 13(1)(c)Section 250Section 40A(3)

…section 132(2) is bad in law [CIT v. Vindhya Metal Corporation, 224 ITR 614(SC)] and consequent assessment under section 153A is null and void abinitio on the parity of the ratio of the decision of the Hon’ble Apex Court in the case of Ajith Jain, reported in 260 ITR 80. :-4-: ITA. Nos.:234, 235, 236 & 237/Chny/2025 & CO Nos.59, 60,61 & 62/Chny/2025 4. For that the Commissioner of Income Tax (Appeals) failed to appreciate that the order passed under section 143(3) r.w.s.153A of the Act is further bad in law as there is no valid search on the appellant under section 132 of the Act a valid search is a sine qua non…

Deputy Commissioner of Income Tax, Chennai vs. Jaya Educational Trust, Thiruvallur

ITA 236/CHNY/2025[2018-19]Status: DisposedITAT Chennai17 Nov 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./ Ita. Nos.:234, 235, 236 & 237/Chny/2025 & Co Nos.59, 60, 61 & 62/Chny/2025 (In Ita Nos. 234, 235, 236 & 237/Chny/2025) िनधा"रण वष" / Assessment Years: 2016-17, 2017-18, 2018-19 & 2020-21 Deputy Commissioner Of Jaya Educational Trust, Income Tax, Vs. No.8, Krishnapuram, Ii Main Road, Central Circle -1(2), Thiruninravur, Chennai. Thiruvallur – 602 024. [Pan:Aaatj-0369-D] (अपीलाथ#/Appellant) ($%थ#/Respondent) Assessee By : Shri. Y. Sridhar, F.C.A. Department By : Shri. Bipin C.N., C.I.T. सुनवाई की तारीख/Date Of Hearing : 26.08.2025 घोषणा की तारीख/Date Of Pronouncement : 17.11.2025 आदेश /O R D E R Per Bench :

For Appellant: Shri. Y. Sridhar, F.C.AFor Respondent: Shri. Bipin C.N., C.I.T
Section 11Section 13Section 13(1)(c)Section 250Section 40A(3)

…section 132(2) is bad in law [CIT v. Vindhya Metal Corporation, 224 ITR 614(SC)] and consequent assessment under section 153A is null and void abinitio on the parity of the ratio of the decision of the Hon’ble Apex Court in the case of Ajith Jain, reported in 260 ITR 80. :-4-: ITA. Nos.:234, 235, 236 & 237/Chny/2025 & CO Nos.59, 60,61 & 62/Chny/2025 4. For that the Commissioner of Income Tax (Appeals) failed to appreciate that the order passed under section 143(3) r.w.s.153A of the Act is further bad in law as there is no valid search on the appellant under section 132 of the Act a valid search is a sine qua non…

Deputy Commissioner of Income Tax, Chennai vs. Jaya Educational Trust, Thiruvallur

ITA 235/CHNY/2025[2017-18]Status: DisposedITAT Chennai17 Nov 2025AY 2017-18

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./ Ita. Nos.:234, 235, 236 & 237/Chny/2025 & Co Nos.59, 60, 61 & 62/Chny/2025 (In Ita Nos. 234, 235, 236 & 237/Chny/2025) िनधा"रण वष" / Assessment Years: 2016-17, 2017-18, 2018-19 & 2020-21 Deputy Commissioner Of Jaya Educational Trust, Income Tax, Vs. No.8, Krishnapuram, Ii Main Road, Central Circle -1(2), Thiruninravur, Chennai. Thiruvallur – 602 024. [Pan:Aaatj-0369-D] (अपीलाथ#/Appellant) ($%थ#/Respondent) Assessee By : Shri. Y. Sridhar, F.C.A. Department By : Shri. Bipin C.N., C.I.T. सुनवाई की तारीख/Date Of Hearing : 26.08.2025 घोषणा की तारीख/Date Of Pronouncement : 17.11.2025 आदेश /O R D E R Per Bench :

For Appellant: Shri. Y. Sridhar, F.C.AFor Respondent: Shri. Bipin C.N., C.I.T
Section 11Section 13Section 13(1)(c)Section 250Section 40A(3)

…section 132(2) is bad in law [CIT v. Vindhya Metal Corporation, 224 ITR 614(SC)] and consequent assessment under section 153A is null and void abinitio on the parity of the ratio of the decision of the Hon’ble Apex Court in the case of Ajith Jain, reported in 260 ITR 80. :-4-: ITA. Nos.:234, 235, 236 & 237/Chny/2025 & CO Nos.59, 60,61 & 62/Chny/2025 4. For that the Commissioner of Income Tax (Appeals) failed to appreciate that the order passed under section 143(3) r.w.s.153A of the Act is further bad in law as there is no valid search on the appellant under section 132 of the Act a valid search is a sine qua non…

Deputy Commissioner of Income Tax, Chennai vs. Jaya Educational Trust, Thiruvallur

ITA 234/CHNY/2025[2016-17]Status: DisposedITAT Chennai17 Nov 2025AY 2016-17

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./ Ita. Nos.:234, 235, 236 & 237/Chny/2025 & Co Nos.59, 60, 61 & 62/Chny/2025 (In Ita Nos. 234, 235, 236 & 237/Chny/2025) िनधा"रण वष" / Assessment Years: 2016-17, 2017-18, 2018-19 & 2020-21 Deputy Commissioner Of Jaya Educational Trust, Income Tax, Vs. No.8, Krishnapuram, Ii Main Road, Central Circle -1(2), Thiruninravur, Chennai. Thiruvallur – 602 024. [Pan:Aaatj-0369-D] (अपीलाथ#/Appellant) ($%थ#/Respondent) Assessee By : Shri. Y. Sridhar, F.C.A. Department By : Shri. Bipin C.N., C.I.T. सुनवाई की तारीख/Date Of Hearing : 26.08.2025 घोषणा की तारीख/Date Of Pronouncement : 17.11.2025 आदेश /O R D E R Per Bench :

For Appellant: Shri. Y. Sridhar, F.C.AFor Respondent: Shri. Bipin C.N., C.I.T
Section 11Section 13Section 13(1)(c)Section 250Section 40A(3)

…section 132(2) is bad in law [CIT v. Vindhya Metal Corporation, 224 ITR 614(SC)] and consequent assessment under section 153A is null and void abinitio on the parity of the ratio of the decision of the Hon’ble Apex Court in the case of Ajith Jain, reported in 260 ITR 80. :-4-: ITA. Nos.:234, 235, 236 & 237/Chny/2025 & CO Nos.59, 60,61 & 62/Chny/2025 4. For that the Commissioner of Income Tax (Appeals) failed to appreciate that the order passed under section 143(3) r.w.s.153A of the Act is further bad in law as there is no valid search on the appellant under section 132 of the Act a valid search is a sine qua non…

Habib Agro Industries, Mandya vs. DCIT, Central Circle, Mysuru

In the result, appeal of the assessee is hereby partly allowed

ITA 1330/BANG/2025[2009-10]Status: DisposedITAT Bangalore13 Nov 2025AY 2009-10

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri V Srinivasan, AdvocateFor Respondent: Shri Shivanand H Kalakeri, CIT (DR)
Section 132Section 153ASection 234Section 234A

…impugned search proceedings in the case of the appellant is bad in law and are ultra-vires the provisions of Section 132[1][a], [b] and [c] of the Act, having regard to the parity of the ratio of the Hon'ble Supreme Court in the case of AJIT JAIN reported in 260 ITR 80 and the Hon'ble Karnataka High Court in the case of C. RAMAIAH REDDY reported in 339 ITR 210, the order passed is patently illegal and requires to be cancelled as void-ab-initio. 3. Without prejudice to above, the learned CIT[A] is not justified in upholding the addition in respect of the fire wood purchases made by the appellant from Arabiya Trad…

Habib Agro Industries, Mandya vs. DCIT, Central Circle, Mysuru

In the result, appeal of the assessee is hereby partly allowed

ITA 1335/BANG/2025[2014-15]Status: DisposedITAT Bangalore10 Nov 2025AY 2014-15

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri V Srinivasan, AdvocateFor Respondent: Shri Shivanand H Kalakeri, CIT (DR)
Section 132Section 153ASection 234Section 234A

…impugned search proceedings in the case of the appellant is bad in law and are ultra-vires the provisions of Section 132[1][a], [b] and [c] of the Act, having regard to the parity of the ratio of the Hon'ble Supreme Court in the case of AJIT JAIN reported in 260 ITR 80 and the Hon'ble Karnataka High Court in the case of C. RAMAIAH REDDY reported in 339 ITR 210, the order passed is patently illegal and requires to be cancelled as void-ab-initio. 3. Without prejudice to above, the learned CIT[A] is not justified in upholding the addition in respect of the fire wood purchases made by the appellant from Arabiya Trad…

Habib Agro Industries, Mandya vs. DCIT, Central Circle, Mysuru

In the result, appeal of the assessee is hereby partly allowed

ITA 1334/BANG/2025[2013-14]Status: DisposedITAT Bangalore10 Nov 2025AY 2013-14

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri V Srinivasan, AdvocateFor Respondent: Shri Shivanand H Kalakeri, CIT (DR)
Section 132Section 153ASection 234Section 234A

…impugned search proceedings in the case of the appellant is bad in law and are ultra-vires the provisions of Section 132[1][a], [b] and [c] of the Act, having regard to the parity of the ratio of the Hon'ble Supreme Court in the case of AJIT JAIN reported in 260 ITR 80 and the Hon'ble Karnataka High Court in the case of C. RAMAIAH REDDY reported in 339 ITR 210, the order passed is patently illegal and requires to be cancelled as void-ab-initio. 3. Without prejudice to above, the learned CIT[A] is not justified in upholding the addition in respect of the fire wood purchases made by the appellant from Arabiya Trad…

Habib Agro Industries, Mandya vs. DCIT, Central Circle, Mysuru

In the result, appeal of the assessee is hereby partly allowed

ITA 1333/BANG/2025[2012-13]Status: DisposedITAT Bangalore10 Nov 2025AY 2012-13

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri V Srinivasan, AdvocateFor Respondent: Shri Shivanand H Kalakeri, CIT (DR)
Section 132Section 153ASection 234Section 234A

…impugned search proceedings in the case of the appellant is bad in law and are ultra-vires the provisions of Section 132[1][a], [b] and [c] of the Act, having regard to the parity of the ratio of the Hon'ble Supreme Court in the case of AJIT JAIN reported in 260 ITR 80 and the Hon'ble Karnataka High Court in the case of C. RAMAIAH REDDY reported in 339 ITR 210, the order passed is patently illegal and requires to be cancelled as void-ab-initio. 3. Without prejudice to above, the learned CIT[A] is not justified in upholding the addition in respect of the fire wood purchases made by the appellant from Arabiya Trad…

Habib Agro Industries, Mandya vs. DCIT, Central Circle, Mysuru

In the result, appeal of the assessee is hereby partly allowed

ITA 1332/BANG/2025[2011-12]Status: DisposedITAT Bangalore10 Nov 2025AY 2011-12

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri V Srinivasan, AdvocateFor Respondent: Shri Shivanand H Kalakeri, CIT (DR)
Section 132Section 153ASection 234Section 234A

…impugned search proceedings in the case of the appellant is bad in law and are ultra-vires the provisions of Section 132[1][a], [b] and [c] of the Act, having regard to the parity of the ratio of the Hon'ble Supreme Court in the case of AJIT JAIN reported in 260 ITR 80 and the Hon'ble Karnataka High Court in the case of C. RAMAIAH REDDY reported in 339 ITR 210, the order passed is patently illegal and requires to be cancelled as void-ab-initio. 3. Without prejudice to above, the learned CIT[A] is not justified in upholding the addition in respect of the fire wood purchases made by the appellant from Arabiya Trad…

Habib Agro Industries, Mandya vs. DCIT, Central Circle, Mysuru

In the result, appeal of the assessee is hereby partly allowed

ITA 1331/BANG/2025[2010-11]Status: DisposedITAT Bangalore10 Nov 2025AY 2010-11

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri V Srinivasan, AdvocateFor Respondent: Shri Shivanand H Kalakeri, CIT (DR)
Section 132Section 153ASection 234Section 234A

…impugned search proceedings in the case of the appellant is bad in law and are ultra-vires the provisions of Section 132[1][a], [b] and [c] of the Act, having regard to the parity of the ratio of the Hon'ble Supreme Court in the case of AJIT JAIN reported in 260 ITR 80 and the Hon'ble Karnataka High Court in the case of C. RAMAIAH REDDY reported in 339 ITR 210, the order passed is patently illegal and requires to be cancelled as void-ab-initio. 3. Without prejudice to above, the learned CIT[A] is not justified in upholding the addition in respect of the fire wood purchases made by the appellant from Arabiya Trad…

M/S. Barbeque Nation Hospitality Ltd, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bengaluru

ITA 26/BANG/2024[2018-19]Status: DisposedITAT Bangalore31 Oct 2025AY 2018-19

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. A. Shankar, Sr. AdvocateFor Respondent: Shri. K. M. Mahesh, CIT(DR)(ITAT), Bangalore
Section 153ASection 234ASection 250

…ly on the suspicion and therefore, the action under section 132(2) is bad in law and consequent assessment under section 153A is null and void-ab-inito on the parity of the ratio of the decision of the Hon'ble Apex Court in the case of Ajith Jain, reported in 260 ITR 80. iii. The learned assessing officer has not discharged the burden of proving that there is a valid search under section 132 (1) (a), (b) & (c) of the Act, and consequently the assumption of jurisdiction to make an assessment under section 153A of the Act is untenable in law. iv. The learned assessing officer failed to appreciate that a valid sea…

M/S. Barbeque Nation Hospitality Ltd, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bengaluru

ITA 25/BANG/2024[2017-18]Status: DisposedITAT Bangalore31 Oct 2025AY 2017-18

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Respondent: Shri. A. Shankar, Sr. Advocate
Section 132Section 153ASection 234ASection 250

…ly on the suspicion and therefore, the action under section 132(2) is bad in law and consequent assessment under section 153A is null and void-ab-inito on the parity of the ratio of the decision of the Hon'ble Apex Court in the case of Ajith Jain, reported in 260 ITR 80. iii. The learned assessing officer has not discharged the burden of proving that there is a valid search under section 132 (1) (a), (b) & (c) of the Act, and consequently the assumption of jurisdiction to make an assessment under section 153A of the Act is untenable in law. iv. The learned assessing officer failed to appreciate that a valid searc…

M/S. Barbeque Nation Hospitality Ltd, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bengaluru

In the result, appeals filed by the assessee are partly allowed

ITA 24/BANG/2024[2016-17]Status: DisposedITAT Bangalore31 Oct 2025AY 2016-17

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. A. Shankar, Sr. AdvocateFor Respondent: Shri. K. M. Mahesh, CIT(DR)(ITAT), Bangalore
Section 153ASection 234ASection 250

…ly on the suspicion and therefore, the action under section 132(2) is bad in law and consequent assessment under section 153A is null and void-ab-inito on the parity of the ratio of the decision of the Hon’ble Apex Court in the case of Ajith Jain, reported in 260 ITR 80. iii. The learned assessing officer has not discharged the burden of proving that there is a valid search under section 132 (1) (a), (b) & (c) of the Act, and consequently the assumption of jurisdiction to make an assessment under section 153A of the Act is untenable in law. iv. The learned assessing officer failed to appreciate that a valid searc…

M/S. Barbeque Nation Hospitality Ltd, Bengaluru vs. Deputy Commissioner of Income-Tax Officer, Central Circle-2(2), Bengaluru

ITA 23/BANG/2024[2015-16]Status: DisposedITAT Bangalore31 Oct 2025AY 2015-16

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

Section 153ASection 234ASection 250

…ly on the suspicion and therefore, the action under section 132(2) is bad in law and consequent assessment under section 153A is null and void-ab-inito on the parity of the ratio of the decision of the Hon'ble Apex Court in the case of Ajith Jain, reported in 260 ITR 80. iii. The learned assessing officer has not discharged the burden of proving that there is a valid search under section 132 (1) (a), (b) & (c) of the Act, and consequently the assumption of jurisdiction to make an assessment under section 153A of the Act is untenable in law. iv. The learned assessing officer failed to appreciate that a valid sea…

M/S. Barbeque Nation Hospitality Ltd, Bengaluru vs. Deputy Commissioner of Income-Tax, Central Circle-2(2), Bengaluru

In the result, appeals filed by the assessee are partly allowed

ITA 22/BANG/2024[2014-15]Status: DisposedITAT Bangalore31 Oct 2025AY 2014-15

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. A. Shankar, Sr. AdvocateFor Respondent: Shri. K. M. Mahesh, CIT(DR)(ITAT), Bangalore
Section 153ASection 234ASection 250

…ly on the suspicion and therefore, the action under section 132(2) is bad in law and consequent assessment under section 153A is null and void-ab-inito on the parity of the ratio of the decision of the Hon’ble Apex Court in the case of Ajith Jain, reported in 260 ITR 80. iii. The learned assessing officer has not discharged the burden of proving that there is a valid search under section 132 (1) (a), (b) & (c) of the Act, and consequently the assumption of jurisdiction to make an assessment under section 153A of the Act is untenable in law. iv. The learned assessing officer failed to appreciate that a valid searc…

M/S. Barbeque Nation Hospitality Ltd, Bengaluru vs. Deputy Commissioner of Income-Tax, Circle-2(2), Bengaluru

In the result, appeals filed by the assessee are partly allowed

ITA 21/BANG/2024[2013-14]Status: DisposedITAT Bangalore31 Oct 2025AY 2013-14

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. A. Shankar, Sr. AdvocateFor Respondent: Shri. K. M. Mahesh, CIT(DR)(ITAT), Bangalore
Section 153ASection 234ASection 250

…ly on the suspicion and therefore, the action under section 132(2) is bad in law and consequent assessment under section 153A is null and void-ab-inito on the parity of the ratio of the decision of the Hon’ble Apex Court in the case of Ajith Jain, reported in 260 ITR 80. iii. The learned assessing officer has not discharged the burden of proving that there is a valid search under section 132 (1) (a), (b) & (c) of the Act, and consequently the assumption of jurisdiction to make an assessment under section 153A of the Act is untenable in law. iv. The learned assessing officer failed to appreciate that a valid searc…