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.

How many judgments cite Union of India v. Ajit Jain?

109 judgments on BharatTax cite Union of India v. Ajit Jain (260 ITR 80), spanning 2016 to 2025.

Which sections of the Income Tax Act does Union of India v. Ajit Jain come up under?

It is most often cited in judgments turning on Section 153A, Section 132, Section 143(3), Section 234B, Section 234C, Section 234A.

Union of India v. Ajit Jain (260 ITR 80)

M/S B B Jewellers and Finance Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-1(4), Bangalore

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

ITA 1620/BANG/2018[2010-11]Status: DisposedITAT Bangalore11 Sept 2020AY 2010-11

Bench: Shri A. K. Garodia & Smt. Beena Pillai

For Appellant: Shri. G. S. Prashanth, CAFor Respondent: Shri. Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru

Section 132(1)(a)Section 132(2)Section 153ASection 68

…tion 132(2) is bad in law and consequent assessment under section 153A is null and ITA Nos. 1619 to 1623/Bang/2018 Page 4 of 26 void-ab-initio on the parity of the ratio of the decision of the Hon'ble Apex Court in the case of UOI vs. Ajith Jain, reported in 260 ITR 80. c) The learned authorities below have not discharged the burden of proving that there is a valid initiation of search under section 132(1)(a), (b) & (c) of the Act, its execution and its completion in accordance with law to render the proceedings valid and to assume jurisdiction to make an assessment under section 153A of the Act. d) The authorit…

M/S B B Jewellers and Finance Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-1(4), Bangalore

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

ITA 1619/BANG/2018[2007-08]Status: DisposedITAT Bangalore11 Sept 2020AY 2007-08

Bench: Shri A. K. Garodia & Smt. Beena Pillai

For Appellant: Shri. G. S. Prashanth, CAFor Respondent: Shri. Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru

Section 132(1)(a)Section 132(2)Section 153ASection 68

…tion 132(2) is bad in law and consequent assessment under section 153A is null and ITA Nos. 1619 to 1623/Bang/2018 Page 4 of 26 void-ab-initio on the parity of the ratio of the decision of the Hon'ble Apex Court in the case of UOI vs. Ajith Jain, reported in 260 ITR 80. c) The learned authorities below have not discharged the burden of proving that there is a valid initiation of search under section 132(1)(a), (b) & (c) of the Act, its execution and its completion in accordance with law to render the proceedings valid and to assume jurisdiction to make an assessment under section 153A of the Act. d) The authorit…

M/S B B Jewellers and Finance Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-1(4), Bangalore

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

ITA 1623/BANG/2018[2013-14]Status: DisposedITAT Bangalore11 Sept 2020AY 2013-14

Bench: Shri A. K. Garodia & Smt. Beena Pillai

For Appellant: Shri. G. S. Prashanth, CAFor Respondent: Shri. Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru

Section 132(1)(a)Section 132(2)Section 153ASection 68

…tion 132(2) is bad in law and consequent assessment under section 153A is null and ITA Nos. 1619 to 1623/Bang/2018 Page 4 of 26 void-ab-initio on the parity of the ratio of the decision of the Hon'ble Apex Court in the case of UOI vs. Ajith Jain, reported in 260 ITR 80. c) The learned authorities below have not discharged the burden of proving that there is a valid initiation of search under section 132(1)(a), (b) & (c) of the Act, its execution and its completion in accordance with law to render the proceedings valid and to assume jurisdiction to make an assessment under section 153A of the Act. d) The authorit…

M/S B B Jewellers and Finance Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-1(4), Bangalore

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

ITA 1621/BANG/2018[2011-12]Status: DisposedITAT Bangalore11 Sept 2020AY 2011-12

Bench: Shri A. K. Garodia & Smt. Beena Pillai

For Appellant: Shri. G. S. Prashanth, CAFor Respondent: Shri. Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru

Section 132(1)(a)Section 132(2)Section 153ASection 68

…tion 132(2) is bad in law and consequent assessment under section 153A is null and ITA Nos. 1619 to 1623/Bang/2018 Page 4 of 26 void-ab-initio on the parity of the ratio of the decision of the Hon'ble Apex Court in the case of UOI vs. Ajith Jain, reported in 260 ITR 80. c) The learned authorities below have not discharged the burden of proving that there is a valid initiation of search under section 132(1)(a), (b) & (c) of the Act, its execution and its completion in accordance with law to render the proceedings valid and to assume jurisdiction to make an assessment under section 153A of the Act. d) The authorit…

Sri. B.T. Dayananda Reddy, Bangalore vs. ACIT, Bangalore

In the result appeal filed by assessee stands partly allowed

ITA 134/BANG/2012[2004-05]Status: DisposedITAT Bangalore30 Jan 2020AY 2004-05

Bench: Shri A. K. Gorodia & Smt. Beena Pillai

For Appellant: Sri. Narendra Sharma AdvocateFor Respondent: Sri. Dilip Junior Standing counsel

Section 132Section 153Section 153ASection 2Section 234A

…and therefore, the action under section 132[2] is bad in law [224 ITR 19 [SC] ] and consequent assessment under section 153 A 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 authorities below has not discharged the burden of proving that there is a valid initiation of search under section 132[1][a][b]&[c] of the Act, its execution and its completion in accordance with law to render the proceedings valid and to assume jurisdiction to make an assessment under section 153A of the Act. 3. The authorities…

Sri. B.T. Dayananda Reddy, Bangalore vs. ACIT, Bangalore

In the result appeal filed by assessee stands partly allowed

ITA 135/BANG/2012[2007-08]Status: DisposedITAT Bangalore30 Jan 2020AY 2007-08

Bench: Shri A. K. Gorodia & Smt. Beena Pillai

For Appellant: Sri. Narendra Sharma AdvocateFor Respondent: Sri. Dilip Junior Standing counsel

Section 132Section 153Section 153ASection 2Section 234A

…and therefore, the action under section 132[2] is bad in law [224 ITR 19 [SC] ] and consequent assessment under section 153 A 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 authorities below has not discharged the burden of proving that there is a valid initiation of search under section 132[1][a][b]&[c] of the Act, its execution and its completion in accordance with law to render the proceedings valid and to assume jurisdiction to make an assessment under section 153A of the Act. 3. The authorities…

Sri. B.A. Moideen Bava, Mangalore vs. DCIT, Bangalore

In the result, appeals filed by both assessee is for assessment years under consideration stands allowed partly for statistical purposes

ITA 783/BANG/2011[2003-04]Status: DisposedITAT Bangalore10 Oct 2019AY 2003-04

Bench: Shri B.R.Baskaran & Smt.Beena Pillai, Judical Member

For Appellant: Shri V. Narendra Sharma, AdvocateFor Respondent: Shri K.V.Aravind, Standing Counsel for Deptt

Section 132(1)(a)Section 132(2)Section 153ASection 234

…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 authorities below has not discharged the burden of proving that there is a valid initiation of search under section 132(1)(a), (b) Et (c) of the Act, its execution and its completion in accordance with law to render the proceedings valid and to assume jurisdiction to make an assessment under section 153A of the Act. 3.The authori…

Shri. K. Somasekhar, Hospet vs. DCIT, Bangalore

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

ITA 988/BANG/2015[2009-10]Status: DisposedITAT Bangalore28 Aug 2019AY 2009-10

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadaleassessment Year : 2009-10 Shri K. Somasekhar, The Deputy “Dwaraka Mayee”, Commissioner Of Joladarashi Guda, Income Tax, Vs. Vivekananda Nagar, Central Circle – 1 Hospet. (1), Pan: Alups3545F Bangalore. Appellant Respondent Assessee By : Shri Prashanth G.S, Ca : Shri K.V. Aravind, Standing Counsel Revenue By & Shri Dilip, Advocate Date Of Hearing : 24.07.2019 Date Of Pronouncement : 28.08.2019

For Appellant: Shri Prashanth G.S, CA

Section 132(1)(a)Section 132(2)Section 153A

…nd therefore, the action under section 132(2) is bad in law and consequent assessment under section 153A is null and void-ab-initio on the parity Page 2 of 13 of the ratio of the decision of the Hon'ble Apex Court in the case of UOI vs. Ajit Jain, reported in 260 ITR 80. iii. The learned authorities below has not discharged the burden of proving that there is a valid initiation of search under section 132(1)(a) (b) & (c) of the Act, its execution and its completion in accordance with law to render the proceedings valid and to assume jurisdiction to make an assessment under section 153A of the Act. Reliance is pla…

DCIT, Mangalore vs. M/S Delta Infralogistics Worldwide Ltd, Mangalore

In the result, the assessee’s appeals for Assessment Years 2003-04 to 2008-

ITA 819/BANG/2012[2005-06]Status: DisposedITAT Bangalore08 May 2019AY 2005-06

Bench: Shri N. V. Vasudevan & Shri Jason P Boazappeal Nos. & Appellant Respondent Assessment Years

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Shri. K. V. Aravind, Advocate

Section 132Section 133ASection 143(3)Section 153ASection 40

…24 ITR 19 (SC)] and consequent assessment U/S.153A is ITA Nos.771 to 776/Bang/2012 ITA Nos.818 to 822/Bang/2012 Page 5 of 58 null and void-ab-initio on the parity of the ratio of the decision of the Hon'ble Supreme Court in the case of AJITH JAIN reported in 260 ITR 80 (iii) That the warrant issued in the joint names of the persons said to have been specified in the warrant is bad in law to initiate search in the individual cases of the several persons whose names are specified in the warrant although a joint warrant had to be issued in all the names of the occupants of the premises to seize their records, if wa…

DCIT, Mangalore vs. M/S Delta Infralogistics Worldwide Ltd, Mangalore

In the result, the assessee’s appeals for Assessment Years 2003-04 to 2008-

ITA 818/BANG/2012[2004-05]Status: DisposedITAT Bangalore08 May 2019AY 2004-05

Bench: Shri N. V. Vasudevan & Shri Jason P Boazappeal Nos. & Appellant Respondent Assessment Years

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Shri. K. V. Aravind, Advocate

Section 132Section 133ASection 143(3)Section 153ASection 40

…24 ITR 19 (SC)] and consequent assessment U/S.153A is ITA Nos.771 to 776/Bang/2012 ITA Nos.818 to 822/Bang/2012 Page 5 of 58 null and void-ab-initio on the parity of the ratio of the decision of the Hon'ble Supreme Court in the case of AJITH JAIN reported in 260 ITR 80 (iii) That the warrant issued in the joint names of the persons said to have been specified in the warrant is bad in law to initiate search in the individual cases of the several persons whose names are specified in the warrant although a joint warrant had to be issued in all the names of the occupants of the premises to seize their records, if wa…

M/S Delta Infralogistics Worldwide Limited, Mangalore vs. ACIT, Mangalore

In the result, the assessee’s appeals for Assessment Years 2003-04 to 2008-

ITA 776/BANG/2012[2008-09]Status: DisposedITAT Bangalore08 May 2019AY 2008-09

Bench: Shri N. V. Vasudevan & Shri Jason P Boazappeal Nos. & Appellant Respondent Assessment Years

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Shri. K. V. Aravind, Advocate

Section 132Section 133ASection 143(3)Section 153ASection 40

…24 ITR 19 (SC)] and consequent assessment U/S.153A is ITA Nos.771 to 776/Bang/2012 ITA Nos.818 to 822/Bang/2012 Page 5 of 58 null and void-ab-initio on the parity of the ratio of the decision of the Hon'ble Supreme Court in the case of AJITH JAIN reported in 260 ITR 80 (iii) That the warrant issued in the joint names of the persons said to have been specified in the warrant is bad in law to initiate search in the individual cases of the several persons whose names are specified in the warrant although a joint warrant had to be issued in all the names of the occupants of the premises to seize their records, if wa…

M/S Delta Infralogistics Worldwide Limited, Mangalore vs. ACIT, Mangalore

In the result, the assessee’s appeals for Assessment Years 2003-04 to 2008-

ITA 774/BANG/2012[2006-07]Status: DisposedITAT Bangalore08 May 2019AY 2006-07

Bench: Shri N. V. Vasudevan & Shri Jason P Boazappeal Nos. & Appellant Respondent Assessment Years

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Shri. K. V. Aravind, Advocate

Section 132Section 133ASection 143(3)Section 153ASection 40

…24 ITR 19 (SC)] and consequent assessment U/S.153A is ITA Nos.771 to 776/Bang/2012 ITA Nos.818 to 822/Bang/2012 Page 5 of 58 null and void-ab-initio on the parity of the ratio of the decision of the Hon'ble Supreme Court in the case of AJITH JAIN reported in 260 ITR 80 (iii) That the warrant issued in the joint names of the persons said to have been specified in the warrant is bad in law to initiate search in the individual cases of the several persons whose names are specified in the warrant although a joint warrant had to be issued in all the names of the occupants of the premises to seize their records, if wa…

M/S Delta Infralogistics Worldwide Limited, Mangalore vs. ACIT, Mangalore

In the result, the assessee’s appeals for Assessment Years 2003-04 to 2008-

ITA 773/BANG/2012[2005-06]Status: DisposedITAT Bangalore08 May 2019AY 2005-06

Bench: Shri N. V. Vasudevan & Shri Jason P Boazappeal Nos. & Appellant Respondent Assessment Years

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Shri. K. V. Aravind, Advocate

Section 132Section 133ASection 143(3)Section 153ASection 40

…24 ITR 19 (SC)] and consequent assessment U/S.153A is ITA Nos.771 to 776/Bang/2012 ITA Nos.818 to 822/Bang/2012 Page 5 of 58 null and void-ab-initio on the parity of the ratio of the decision of the Hon'ble Supreme Court in the case of AJITH JAIN reported in 260 ITR 80 (iii) That the warrant issued in the joint names of the persons said to have been specified in the warrant is bad in law to initiate search in the individual cases of the several persons whose names are specified in the warrant although a joint warrant had to be issued in all the names of the occupants of the premises to seize their records, if wa…

M/S Delta Infralogistics Worldwide Limited, Mangalore vs. ACIT, Mangalore

In the result, the assessee’s appeals for Assessment Years 2003-04 to 2008-

ITA 772/BANG/2012[2004-05]Status: DisposedITAT Bangalore08 May 2019AY 2004-05

Bench: Shri N. V. Vasudevan & Shri Jason P Boazappeal Nos. & Appellant Respondent Assessment Years

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Shri. K. V. Aravind, Advocate

Section 132Section 133ASection 143(3)Section 153ASection 40

…24 ITR 19 (SC)] and consequent assessment U/S.153A is ITA Nos.771 to 776/Bang/2012 ITA Nos.818 to 822/Bang/2012 Page 5 of 58 null and void-ab-initio on the parity of the ratio of the decision of the Hon'ble Supreme Court in the case of AJITH JAIN reported in 260 ITR 80 (iii) That the warrant issued in the joint names of the persons said to have been specified in the warrant is bad in law to initiate search in the individual cases of the several persons whose names are specified in the warrant although a joint warrant had to be issued in all the names of the occupants of the premises to seize their records, if wa…

DCIT, Bangalore vs. Sri. K.R. Venkatesh Gowda/S, Bangalore

In the result, both the assessee’s appeals for Assessment Years 2001-02 to 2004-05, 2006-07 and 2007-08 and the Revenue’s cross appeals for Assessment

ITA 415/BANG/2012[2007-08]Status: DisposedITAT Bangalore24 Apr 2019AY 2007-08