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“search and seizure”

Search & SeizureSection 132Section 13210,164 judgments

The decision most relied on for search and seizure is CIT v. Continental Warehousing Corporation (Nhava Sheva) Ltd. (374 ITR 645), cited in 1,823 judgments on BharatTax.

Leading authorities on search and seizure

CIT v. Continental Warehousing Corporation (Nhava Sheva) Ltd.
374 ITR 645 · 2015 · High Court
1,823
citing judgments

In Section 153A proceedings, the scope of assessment extends to abated proceedings, enabling an assessee to raise fresh legal claims that could have been made in regular assessment proceedings.

CIT v. Sinhgad Technical Education Society
397 ITR 344 · 2017 · Supreme Court
1,589
citing judgments

For assessments under Section 153C, a notice is legally unsustainable if there is no incriminating material correlated to the specific assessment years for which reassessment is sought.

All Cargo Global Logistics Ltd. v. DCIT
137 ITD 287 · 2012 · ITAT
907
citing judgments

In non-abated assessments, the Assessing Officer can make additions under section 153A based on books of accounts or documents found during a search but not produced during the original assessment, provided such material is incriminating.

Commissioner of Income Tax v. Harjeev Aggarwal
290 CTR 263 · 2016 · High Court
583
citing judgments

Assessment based solely on a statement recorded under Section 132(4) of the Income Tax Act requires the statement to be relatable to incriminating material or evidence found during the search, especially when considering Section 158BB(1) which restricts computation of undisclosed income to evidence found during search.

CIT v. Anil Kumar Bhatia
352 ITR 493 · 2013 · High Court
537
citing judgments

Section 153A can be invoked to reassess income for all years under consideration prior to a search, even if returns for those years were processed under Section 143(1)(a). The Assessing Officer has the power to reassess total income in such cases without fetters.

E.N. Gopakumar v. CIT
75 Taxmann.com 215 · 2016 · High Court
428
citing judgments

In search assessments conducted under Section 153A of the Income-tax Act, additions to the assessee's income can be made even in the absence of incriminating material found during a search operation conducted under Section 132.

DCIT v. Sunil Kumar Sharma
159 Taxmann.com 179 · 2024 · High Court
269
citing judgments

Loose sheets of paper containing jottings, not shown to be part of regularly maintained books of accounts, do not constitute incriminating material for initiating assessment under section 153C. The satisfaction note required for 153C proceedings must specify the assessment year to which the alleged incriminating material belongs.

Kishore Kumar v. Deputy Commissioner of Income
52 Taxmann.com 449 · 2014 · High Court
255
citing judgments

An unretracted admission of undisclosed income made by an assessee in a sworn statement under Section 132(4) during a search and seizure operation forms a valid basis for making additions and levying tax, especially when no books of accounts are maintained.

Judgments citing search and seizure

Deepesh Vishnu Agarwal, Surat vs. ITO, Ward 1(2)(1), Surat

In the result, appeal of revenue is dismissed

ITA 168/SRT/2025[2019-20]Status: DisposedITAT Surat27 Oct 2025AY 2019-20

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.168/Srt/2025 Assessment Years: 2019-20 (Hybrid Hearing) Depesh Vishnu Agarwal Income Tax Officer, Ward- बनाम/ A-301, Surya Plaza, U.M. 1(2),(1), Surat (Old Ward- Vs. Road, Surat-395 007 1(2)(6), Surat) Aaykar Bhavan, Majura Gate, Surat- 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aispa2948 P (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.122/Srt/2025 Assessment Year: 2019-20 Income Tax Officer, Ward- Depesh Vishnu Agarwal बनाम/ 1(2),(1), Surat (Old Ward- A-301, Surya Plaza, U.M. Vs. 1(2)(6), Surat) Aaykar Road, Surat-395 007 Bhavan, Majura Gate, Surat- 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aispa 2948 P (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Assessee By Shri Manish Malpani, Ca राज" की ओर से /Revenue By Shri Ajay Uke, Sr-Dr सुनवाई की तारीख/Date Of Hearing 30/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 27/10/2025

Section 147Section 148Section 148ASection 149ASection 250Section 69Section 69C

declaring total income of Nil and loss of Rs.1,17,71,435/-. Thereafter information was received from CBDT through Insight Portal that a search and seizure operation was conducted u/s 132 of the Act in case of Kushal Group of Ahmedabad on 05.02.2019 wherein incriminating evidences were found and seized

Income Tax Officer, Ward-1(2)(1), Surat vs. Deepesh Vishnu Agarwal, Surat

In the result, appeal of revenue is dismissed

ITA 122/SRT/2025[2019-20]Status: DisposedITAT Surat27 Oct 2025AY 2019-20

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.168/Srt/2025 Assessment Years: 2019-20 (Hybrid Hearing) Depesh Vishnu Agarwal Income Tax Officer, Ward- बनाम/ A-301, Surya Plaza, U.M. 1(2),(1), Surat (Old Ward- Vs. Road, Surat-395 007 1(2)(6), Surat) Aaykar Bhavan, Majura Gate, Surat- 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aispa2948 P (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.122/Srt/2025 Assessment Year: 2019-20 Income Tax Officer, Ward- Depesh Vishnu Agarwal बनाम/ 1(2),(1), Surat (Old Ward- A-301, Surya Plaza, U.M. Vs. 1(2)(6), Surat) Aaykar Road, Surat-395 007 Bhavan, Majura Gate, Surat- 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aispa 2948 P (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Assessee By Shri Manish Malpani, Ca राज" की ओर से /Revenue By Shri Ajay Uke, Sr-Dr सुनवाई की तारीख/Date Of Hearing 30/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 27/10/2025

Section 147Section 148Section 148ASection 149ASection 250Section 69Section 69C

declaring total income of Nil and loss of Rs.1,17,71,435/-. Thereafter information was received from CBDT through Insight Portal that a search and seizure operation was conducted u/s 132 of the Act in case of Kushal Group of Ahmedabad on 05.02.2019 wherein incriminating evidences were found and seized

DCIT, CC-2(1), Kolkata vs. Amanat Trade Comm Pvt Ltd, Kolkata

In the result, all the captioned appeals of the revenue are dismissed

ITA 1311/KOL/2025[2012-13]Status: DisposedITAT Kolkata27 Oct 2025AY 2012-13

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.1290, 1307 & 1308/Kol/2025 Assessment Years: 2010-11, 2011-12 & 2012-13 Dcit, Cc-2(1), Kolkata.…………………………………………….…….……Appellant Vs. Frankdeal Tradcom Pvt. Ltd..………………………...………...……...…..…..Respondent 6D, Shyamkunj, 12C Lord Sinha Road, Kol- 7. [Pan: Aabcf1099A] Ita Nos.1309, 1310 & 1311/Kol/2025 Assessment Years: 2010-11, 2011-12 & 2012-13 Dcit, Cc-2(1), Kolkata.…………………………………………….…….……Appellant Vs. Amanat Trade Comm Pvt. Ltd..………………………...………...……...…..…..Respondent 6D, Shyamkunj, 12C Lord Sinha Road, Kol- 7. [Pan: Aagca3278H] Appearances By: Shri Raja Sengupta, Cit-Dr, Appeared On Behalf Of The Appellant. Shri Miraj D Shah, Ar, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 14, 2025 Date Of Pronouncing The Order : October 27, 2025 Order Per Pradip Kumar Choubey: All The Captioned Appeals Have Been Preferred By The Assessee For The Assessment Years 2010-11, 2011-12 & 2012-13 Against Separate Orders Of The Commissioner Of Income Tax (Appeals)-26, Kolkata [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Respectively. Since, The Issues Involved In All The Appeals Are Common & Relate To The Same Search Operation, Therefore, These Appeals Have Been Heard Together & Are

Section 132Section 139(1)Section 143(1)Section 143(2)Section 153ASection 250Section 68Section 69C

disclosing total income of Rs.2,167/- on 17.09.2010. The return was processed u/s 143(1) of the Act. A search and seizure operation was conducted at the office premises of the assessee at 12C, Lord Sinha Road, Shyamkunj, Flat No 6D, Ps Shakespeare Sarani, Kolkata

DCIT, CC-2(1), Kolkata vs. Amanat Trade Comm Pvt Ltd, Kolkata

In the result, all the captioned appeals of the revenue are dismissed

ITA 1310/KOL/2025[2011-12]Status: DisposedITAT Kolkata27 Oct 2025AY 2011-12

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.1290, 1307 & 1308/Kol/2025 Assessment Years: 2010-11, 2011-12 & 2012-13 Dcit, Cc-2(1), Kolkata.…………………………………………….…….……Appellant Vs. Frankdeal Tradcom Pvt. Ltd..………………………...………...……...…..…..Respondent 6D, Shyamkunj, 12C Lord Sinha Road, Kol- 7. [Pan: Aabcf1099A] Ita Nos.1309, 1310 & 1311/Kol/2025 Assessment Years: 2010-11, 2011-12 & 2012-13 Dcit, Cc-2(1), Kolkata.…………………………………………….…….……Appellant Vs. Amanat Trade Comm Pvt. Ltd..………………………...………...……...…..…..Respondent 6D, Shyamkunj, 12C Lord Sinha Road, Kol- 7. [Pan: Aagca3278H] Appearances By: Shri Raja Sengupta, Cit-Dr, Appeared On Behalf Of The Appellant. Shri Miraj D Shah, Ar, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 14, 2025 Date Of Pronouncing The Order : October 27, 2025 Order Per Pradip Kumar Choubey: All The Captioned Appeals Have Been Preferred By The Assessee For The Assessment Years 2010-11, 2011-12 & 2012-13 Against Separate Orders Of The Commissioner Of Income Tax (Appeals)-26, Kolkata [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Respectively. Since, The Issues Involved In All The Appeals Are Common & Relate To The Same Search Operation, Therefore, These Appeals Have Been Heard Together & Are

Section 132Section 139(1)Section 143(1)Section 143(2)Section 153ASection 250Section 68Section 69C

disclosing total income of Rs.2,167/- on 17.09.2010. The return was processed u/s 143(1) of the Act. A search and seizure operation was conducted at the office premises of the assessee at 12C, Lord Sinha Road, Shyamkunj, Flat No 6D, Ps Shakespeare Sarani, Kolkata

DCIT, CC -2(1), Kolkata vs. Amanat Trade Comm Pvt Ltd, Kolkata

In the result, all the captioned appeals of the revenue are dismissed

ITA 1309/KOL/2025[2010-11]Status: DisposedITAT Kolkata27 Oct 2025AY 2010-11

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.1290, 1307 & 1308/Kol/2025 Assessment Years: 2010-11, 2011-12 & 2012-13 Dcit, Cc-2(1), Kolkata.…………………………………………….…….……Appellant Vs. Frankdeal Tradcom Pvt. Ltd..………………………...………...……...…..…..Respondent 6D, Shyamkunj, 12C Lord Sinha Road, Kol- 7. [Pan: Aabcf1099A] Ita Nos.1309, 1310 & 1311/Kol/2025 Assessment Years: 2010-11, 2011-12 & 2012-13 Dcit, Cc-2(1), Kolkata.…………………………………………….…….……Appellant Vs. Amanat Trade Comm Pvt. Ltd..………………………...………...……...…..…..Respondent 6D, Shyamkunj, 12C Lord Sinha Road, Kol- 7. [Pan: Aagca3278H] Appearances By: Shri Raja Sengupta, Cit-Dr, Appeared On Behalf Of The Appellant. Shri Miraj D Shah, Ar, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 14, 2025 Date Of Pronouncing The Order : October 27, 2025 Order Per Pradip Kumar Choubey: All The Captioned Appeals Have Been Preferred By The Assessee For The Assessment Years 2010-11, 2011-12 & 2012-13 Against Separate Orders Of The Commissioner Of Income Tax (Appeals)-26, Kolkata [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Respectively. Since, The Issues Involved In All The Appeals Are Common & Relate To The Same Search Operation, Therefore, These Appeals Have Been Heard Together & Are

Section 132Section 139(1)Section 143(1)Section 143(2)Section 153ASection 250Section 68Section 69C

disclosing total income of Rs.2,167/- on 17.09.2010. The return was processed u/s 143(1) of the Act. A search and seizure operation was conducted at the office premises of the assessee at 12C, Lord Sinha Road, Shyamkunj, Flat No 6D, Ps Shakespeare Sarani, Kolkata

DCIT, CC-2(1), Kolkata vs. Frankdeal Tracom Pvt Ltd, Kolkata

In the result, all the captioned appeals of the revenue are dismissed

ITA 1308/KOL/2025[2012-13]Status: DisposedITAT Kolkata27 Oct 2025AY 2012-13

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.1290, 1307 & 1308/Kol/2025 Assessment Years: 2010-11, 2011-12 & 2012-13 Dcit, Cc-2(1), Kolkata.…………………………………………….…….……Appellant Vs. Frankdeal Tradcom Pvt. Ltd..………………………...………...……...…..…..Respondent 6D, Shyamkunj, 12C Lord Sinha Road, Kol- 7. [Pan: Aabcf1099A] Ita Nos.1309, 1310 & 1311/Kol/2025 Assessment Years: 2010-11, 2011-12 & 2012-13 Dcit, Cc-2(1), Kolkata.…………………………………………….…….……Appellant Vs. Amanat Trade Comm Pvt. Ltd..………………………...………...……...…..…..Respondent 6D, Shyamkunj, 12C Lord Sinha Road, Kol- 7. [Pan: Aagca3278H] Appearances By: Shri Raja Sengupta, Cit-Dr, Appeared On Behalf Of The Appellant. Shri Miraj D Shah, Ar, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 14, 2025 Date Of Pronouncing The Order : October 27, 2025 Order Per Pradip Kumar Choubey: All The Captioned Appeals Have Been Preferred By The Assessee For The Assessment Years 2010-11, 2011-12 & 2012-13 Against Separate Orders Of The Commissioner Of Income Tax (Appeals)-26, Kolkata [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Respectively. Since, The Issues Involved In All The Appeals Are Common & Relate To The Same Search Operation, Therefore, These Appeals Have Been Heard Together & Are

Section 132Section 139(1)Section 143(1)Section 143(2)Section 153ASection 250Section 68Section 69C

disclosing total income of Rs.2,167/- on 17.09.2010. The return was processed u/s 143(1) of the Act. A search and seizure operation was conducted at the office premises of the assessee at 12C, Lord Sinha Road, Shyamkunj, Flat No 6D, Ps Shakespeare Sarani, Kolkata

DCIT, CC-2(1), Kolkata vs. Frankdeal Tracom Pvt. Ltd., Kolkata

In the result, all the captioned appeals of the revenue are dismissed

ITA 1307/KOL/2025[2011-12]Status: DisposedITAT Kolkata27 Oct 2025AY 2011-12

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.1290, 1307 & 1308/Kol/2025 Assessment Years: 2010-11, 2011-12 & 2012-13 Dcit, Cc-2(1), Kolkata.…………………………………………….…….……Appellant Vs. Frankdeal Tradcom Pvt. Ltd..………………………...………...……...…..…..Respondent 6D, Shyamkunj, 12C Lord Sinha Road, Kol- 7. [Pan: Aabcf1099A] Ita Nos.1309, 1310 & 1311/Kol/2025 Assessment Years: 2010-11, 2011-12 & 2012-13 Dcit, Cc-2(1), Kolkata.…………………………………………….…….……Appellant Vs. Amanat Trade Comm Pvt. Ltd..………………………...………...……...…..…..Respondent 6D, Shyamkunj, 12C Lord Sinha Road, Kol- 7. [Pan: Aagca3278H] Appearances By: Shri Raja Sengupta, Cit-Dr, Appeared On Behalf Of The Appellant. Shri Miraj D Shah, Ar, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 14, 2025 Date Of Pronouncing The Order : October 27, 2025 Order Per Pradip Kumar Choubey: All The Captioned Appeals Have Been Preferred By The Assessee For The Assessment Years 2010-11, 2011-12 & 2012-13 Against Separate Orders Of The Commissioner Of Income Tax (Appeals)-26, Kolkata [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Respectively. Since, The Issues Involved In All The Appeals Are Common & Relate To The Same Search Operation, Therefore, These Appeals Have Been Heard Together & Are

Section 132Section 139(1)Section 143(1)Section 143(2)Section 153ASection 250Section 68Section 69C

disclosing total income of Rs.2,167/- on 17.09.2010. The return was processed u/s 143(1) of the Act. A search and seizure operation was conducted at the office premises of the assessee at 12C, Lord Sinha Road, Shyamkunj, Flat No 6D, Ps Shakespeare Sarani, Kolkata

DCIT, CC-2(1), Kolkata vs. Frankdeal Tracom Pvt Ltd, Kolkata

In the result, all the captioned appeals of the revenue are dismissed

ITA 1290/KOL/2025[2010-11]Status: DisposedITAT Kolkata27 Oct 2025AY 2010-11

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.1290, 1307 & 1308/Kol/2025 Assessment Years: 2010-11, 2011-12 & 2012-13 Dcit, Cc-2(1), Kolkata.…………………………………………….…….……Appellant Vs. Frankdeal Tradcom Pvt. Ltd..………………………...………...……...…..…..Respondent 6D, Shyamkunj, 12C Lord Sinha Road, Kol- 7. [Pan: Aabcf1099A] Ita Nos.1309, 1310 & 1311/Kol/2025 Assessment Years: 2010-11, 2011-12 & 2012-13 Dcit, Cc-2(1), Kolkata.…………………………………………….…….……Appellant Vs. Amanat Trade Comm Pvt. Ltd..………………………...………...……...…..…..Respondent 6D, Shyamkunj, 12C Lord Sinha Road, Kol- 7. [Pan: Aagca3278H] Appearances By: Shri Raja Sengupta, Cit-Dr, Appeared On Behalf Of The Appellant. Shri Miraj D Shah, Ar, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 14, 2025 Date Of Pronouncing The Order : October 27, 2025 Order Per Pradip Kumar Choubey: All The Captioned Appeals Have Been Preferred By The Assessee For The Assessment Years 2010-11, 2011-12 & 2012-13 Against Separate Orders Of The Commissioner Of Income Tax (Appeals)-26, Kolkata [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Respectively. Since, The Issues Involved In All The Appeals Are Common & Relate To The Same Search Operation, Therefore, These Appeals Have Been Heard Together & Are

Section 132Section 139(1)Section 143(1)Section 143(2)Section 153ASection 250Section 68Section 69C

disclosing total income of Rs.2,167/- on 17.09.2010. The return was processed u/s 143(1) of the Act. A search and seizure operation was conducted at the office premises of the assessee at 12C, Lord Sinha Road, Shyamkunj, Flat No 6D, Ps Shakespeare Sarani, Kolkata