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

Asst CIT Cir 2, Thane vs. Salasar Developers, Thane

The appeals of the Revenue are dismissed

ITA 4513/MUM/2014[2006-07]Status: DisposedITAT Mumbai04 Apr 2017AY 2006-07

Bench: Shri Joginder Singh & Shri N.K. Pradhan

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

…ion 132 has to be a valid search. An illegal search is no search and as a necessary corollary in such a case Chapter XIV-B would have no application. This judgment of the Delhi High Court has been upheld by the apex court in Union of India v. Ajit Jain [2003] 260 ITR 80 (SC). The Delhi High Court in CIT v. M.S. Rohini S. Walia [2007] 289 ITR328 (Delhi), held that it would be a futile exercise to entertain appeals where admittedly no search warrant was issued in the case of the assessees and the Tribunal held that unless a search warrant was issued, the Assessing Officer could not invoke the provisions of section…

Asst CIT Cir 2, Thane vs. Salasar Developers, Thane

The appeals of the Revenue are dismissed

ITA 4512/MUM/2014[2005-06]Status: DisposedITAT Mumbai04 Apr 2017AY 2005-06

Bench: Shri Joginder Singh & Shri N.K. Pradhan

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

…ion 132 has to be a valid search. An illegal search is no search and as a necessary corollary in such a case Chapter XIV-B would have no application. This judgment of the Delhi High Court has been upheld by the apex court in Union of India v. Ajit Jain [2003] 260 ITR 80 (SC). The Delhi High Court in CIT v. M.S. Rohini S. Walia [2007] 289 ITR328 (Delhi), held that it would be a futile exercise to entertain appeals where admittedly no search warrant was issued in the case of the assessees and the Tribunal held that unless a search warrant was issued, the Assessing Officer could not invoke the provisions of section…

Asst CIT Cir 2, Thane vs. Salasar Developers, Thane

The appeals of the Revenue are dismissed

ITA 4511/MUM/2014[2004-05]Status: DisposedITAT Mumbai04 Apr 2017AY 2004-05

Bench: Shri Joginder Singh & Shri N.K. Pradhan

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

…ion 132 has to be a valid search. An illegal search is no search and as a necessary corollary in such a case Chapter XIV-B would have no application. This judgment of the Delhi High Court has been upheld by the apex court in Union of India v. Ajit Jain [2003] 260 ITR 80 (SC). The Delhi High Court in CIT v. M.S. Rohini S. Walia [2007] 289 ITR328 (Delhi), held that it would be a futile exercise to entertain appeals where admittedly no search warrant was issued in the case of the assessees and the Tribunal held that unless a search warrant was issued, the Assessing Officer could not invoke the provisions of section…

Balaji Universal Tradelink P.Ltd, Mumbai vs. DCIT Cen Cir 40, Mumbai

The appeals of the assessee are allowed and that of the Revenue are dismissed

ITA 2183/MUM/2013[2004-05]Status: DisposedITAT Mumbai31 Oct 2016AY 2004-05

Bench: Shri Joginder Singh & Shri Sanjay Arora

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

…ion 132 has to be a valid search. An illegal search is no search and as a necessary corollary in such a case Chapter XIV-B would have no application. This judgment of the Delhi High Court has been upheld by the apex court in Union of India v. Ajit Jain [2003] 260 ITR 80 (SC). The Delhi High Court in CIT v. M.S. Rohini S. Walia [2007] 289 ITR328 (Delhi), held that it would be a futile exercise to entertain appeals where admittedly no search warrant was issued in the case of the assessees and the Tribunal held that unless a search warrant was issued, the Assessing Officer could not invoke the provisions of section…

M/S Oriental Exports vs. ACIT

In the result, the appeals by the assessee are dismissed

ITA 46/BANG/2014[2007-08]Status: DisposedITAT Bangalore05 Aug 2016AY 2007-08

Bench: Shri Sunil Kumar Yadav & Shri A.K. Garodia

For Appellant: NoneFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 132Section 153ASection 234Section 234ASection 69A

…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] & [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 learn…

Smt. Hassena B.N vs. ACIT

In the result, the appeals by the assessee are dismissed

ITA 49/BANG/2014[2004-05]Status: DisposedITAT Bangalore29 Jul 2016AY 2004-05

Bench: Shri Sunil Kumar Yadav & Shri A.K. Garodia

For Appellant: NoneFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 132Section 153ASection 153CSection 234Section 69

…nd 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] & [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 learn…

Sri. Sakala Narasimhulu Chetty, Bangalore vs. DCIT, Bangalore

In the result, ITA No.117/Bang/2016 is allowed, whereas all other appeals are dismissed

ITA 118/BANG/2015[2006-07]Status: DisposedITAT Bangalore04 Jul 2016AY 2006-07

Bench: Shri Sunil Kumar Yadav

For Respondent: Shri Jahanzeb Akhtar, CIT(DR)
Section 132Section 147Section 148Section 153CSection 244A

…said search even for argument's sake would not clothe the learned A.O. the necessary jurisdiction to invoke the provisions of section 153C of the Act, having regard to the parity of the ratio of the Hon'ble Supreme Court in the case of AJITH 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. 4. The invocation of Section 153C of the Act, is misconceived and illegal as the sine-qua-non mandatory requirement for invoking the jurisdictional provisions of section 153C of the Act, being seizure of any ASSET or DOCUMENT belonging to the appellant be…

Sri. Sakala Narasimhulu Chetty, Bangalore vs. DCIT, Bangalore

In the result, ITA No.117/Bang/2016 is allowed, whereas all other appeals are dismissed

ITA 117/BANG/2015[2005-06]Status: DisposedITAT Bangalore04 Jul 2016AY 2005-06

Bench: Shri Sunil Kumar Yadav

For Respondent: Shri Jahanzeb Akhtar, CIT(DR)
Section 132Section 147Section 148Section 153CSection 244A

…said search even for argument's sake would not clothe the learned A.O. the necessary jurisdiction to invoke the provisions of section 153C of the Act, having regard to the parity of the ratio of the Hon'ble Supreme Court in the case of AJITH 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. 4. The invocation of Section 153C of the Act, is misconceived and illegal as the sine-qua-non mandatory requirement for invoking the jurisdictional provisions of section 153C of the Act, being seizure of any ASSET or DOCUMENT belonging to the appellant be…

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

…rs the search illegal and the conduct being contrary to the mandatory provisions of section 132[1] of the Act, which are not denied and disputed and consequently, having regard to the decision of the Hon'ble Supreme Court in the case of AJITH JAIN reported in 260 ITR 80, the invocation of the provisions of Section 153A of the Act is illegal and the consequential assessment requires to be annulled. 5. Without prejudice to the above, the learned CIT[A] is not justified in sustaining a sum of Rs.28,74,657/- as creditors not proved, which are not cash credits at all under the facts and in the circumstances of the app…