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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

Mahadhan Agritech Limited (Formerly Knwon As Smartech Technologies Ltd ), Mumbai vs. Commissioner of Income Tax (Appeals)-Mumbai-50, Mumbai

In the result, the appeals filed by the assessee are

ITA 2228/MUM/2024[2016-17]Status: DisposedITAT Mumbai24 Jul 2025AY 2016-17
Section 115JSection 132Section 143(3)Section 153ASection 69A

153A in utter disregard of the express provisions of the Act since no incriminating material has been found during the course of search and seizure carried out us 132 of the Act. Ground 1(b) - That on the facts and in the circumstances of the case, the Ld. CIT(Appeals ... consideration paid over and above the fair value of net assets was recorded as goodwill in the books of the assessee. 7. A search and seizure action u/s 132 was conducted on 15.11.2018 on the Deepak Group and in pursuance thereof notices u/s 153A were issued for the assessment years

Mahadhan Agritech Limited (Formerly Known As Smartech Technologies Ltd, Mumbai vs. Commissioner of Income Tax (Appeals)-Mumbai.50, Mumbai

In the result, the appeals filed by the assessee are allowed, and the appeal filed by the Revenue is dismissed

ITA 2227/MUM/2024[2017-18]Status: DisposedITAT Mumbai24 Jul 2025AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 115JSection 132Section 143(3)Section 153ASection 69A

153A in utter disregard of the express provisions of the Act since no incriminating material has been found during the course of search and seizure carried out us 132 of the Act. Ground 1(b) - That on the facts and in the circumstances of the case, the Ld. CIT(Appeals ... consideration paid over and above the fair value of net assets was recorded as goodwill in the books of the assessee. 7. A search and seizure action u/s 132 was conducted on 15.11.2018 on the Deepak Group and in pursuance thereof notices u/s 153A were issued for the assessment years

Professional Automotives Private Limited, Jammu vs. Assistant Commissioner of Income Tax, Jaipur

In the result the appeal of the assessee in ITA no

ITA 815/JPR/2025[2019-20]Status: DisposedITAT Jaipur23 Jul 2025AY 2019-20
For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Ajey Malik, CIT (Th. V.C)
Section 143(3)Section 37(1)

that “the appellant is provided opportunity to place on record the exact month wise details along with supporting documents’ copies from with the search and seizure action (no additional evidence is allowed) before the learned AO within one month of passing of this order showing working of the exact amounts ... that “the appellant is provided opportunity to place on record the exact month wise details along with supporting documents’ copies from with the search and seizure action (no additional evidence is allowed) before the learned AO within one month of passing of this order showing working of the exact amounts

Professional Automotives Private Limited, Jammu vs. Assisstant Commissioner of Income Tax Central Circle-1, Jaipur

In the result the appeal of the assessee in ITA no

ITA 814/JPR/2025[2018-19]Status: DisposedITAT Jaipur23 Jul 2025AY 2018-19
For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Ajey Malik, CIT (Th. V.C)
Section 143(3)Section 37(1)

that “the appellant is provided opportunity to place on record the exact month wise details along with supporting documents’ copies from with the search and seizure action (no additional evidence is allowed) before the learned AO within one month of passing of this order showing working of the exact amounts ... that “the appellant is provided opportunity to place on record the exact month wise details along with supporting documents’ copies from with the search and seizure action (no additional evidence is allowed) before the learned AO within one month of passing of this order showing working of the exact amounts

Professional Automotives Private Limited, Jammu vs. Assistant Commissioner of Income Tax, Central Circle-1, Jaipur

ITA 813/JPR/2025[2017-18]Status: DisposedITAT Jaipur23 Jul 2025AY 2017-18
For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Ajey Malik, CIT (Th. V.C)
Section 132(4)Section 143(3)Section 37(1)

that “the appellant is provided opportunity to place on record the exact month wise details along with supporting documents’ copies from with the search and seizure action (no additional evidence is allowed) before the learned AO within one month of passing of this order showing working of the exact amounts ... that “the appellant is provided opportunity to place on record the exact month wise details along with supporting documents’ copies from with the search and seizure action (no additional evidence is allowed) before the learned AO within one month of passing of this order showing working of the exact amounts

Professional Automotives Private Limited, Jammu vs. Assistant Commissioner of Income Tax, Central Circle-1, Jaipur

In the result the appeal of the assessee in ITA no

ITA 812/JPR/2025[2016-17]Status: DisposedITAT Jaipur23 Jul 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C)

For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Ajey Malik, CIT (Th. V.C)
Section 143(3)Section 37(1)

that “the appellant is provided opportunity to place on record the exact month wise details along with supporting documents’ copies from with the search and seizure action (no additional evidence is allowed) before the learned AO within one month of passing of this order showing working of the exact amounts ... that “the appellant is provided opportunity to place on record the exact month wise details along with supporting documents’ copies from with the search and seizure action (no additional evidence is allowed) before the learned AO within one month of passing of this order showing working of the exact amounts

Professional Automotives Private Limited, Jammu vs. Assisstant Commissioner of Income Tax, Central Circle-1, Jaipur

In the result the appeal of the assessee in ITA no

ITA 811/JPR/2025[2015-16]Status: DisposedITAT Jaipur23 Jul 2025AY 2015-16
For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Ajey Malik, CIT (Th. V.C)
Section 143(3)Section 37(1)

that “the appellant is provided opportunity to place on record the exact month wise details along with supporting documents’ copies from with the search and seizure action (no additional evidence is allowed) before the learned AO within one month of passing of this order showing working of the exact amounts ... that “the appellant is provided opportunity to place on record the exact month wise details along with supporting documents’ copies from with the search and seizure action (no additional evidence is allowed) before the learned AO within one month of passing of this order showing working of the exact amounts

Professional Automotives Private Limited, Jammu vs. Assistant Commissioner of Income Tax, Centre Circle -1, Jaipur

ITA 810/JPR/2025[2014-15]Status: DisposedITAT Jaipur23 Jul 2025AY 2014-15
For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Ajey Malik, CIT (Th. V.C)
Section 143(3)Section 37(1)

that “the appellant is provided opportunity to place on record the exact month wise details along with supporting documents’ copies from with the search and seizure action (no additional evidence is allowed) before the learned AO within one month of passing of this order showing working of the exact amounts ... that “the appellant is provided opportunity to place on record the exact month wise details along with supporting documents’ copies from with the search and seizure action (no additional evidence is allowed) before the learned AO within one month of passing of this order showing working of the exact amounts

Professional Automotives Private Limited, Jammu vs. Assistant Commissioner of Income Tax, Central Circle -1, Jaipur

ITA 809/JPR/2025[2013-14]Status: DisposedITAT Jaipur23 Jul 2025AY 2013-14
For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Ajey Malik, CIT (Th. V.C)
Section 143(3)Section 37(1)

that “the appellant is provided opportunity to place on record the exact month wise details along with supporting documents’ copies from with the search and seizure action (no additional evidence is allowed) before the learned AO within one month of passing of this order showing working of the exact amounts ... that “the appellant is provided opportunity to place on record the exact month wise details along with supporting documents’ copies from with the search and seizure action (no additional evidence is allowed) before the learned AO within one month of passing of this order showing working of the exact amounts

DCIT Central Circle-1(2), Ahmedabad vs. Faridabanu Faridmiya Shaikh Wife & Legal Heir of Late Faridmiya Hussenmiya Shaikh, Ahmedabad

In the result, the appeal filed by the Revenue in ITA No

ITA 873/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad23 Jul 2025AY 2022-23

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 131Section 132Section 132(4)Section 139(1)Section 142(1)Section 143Section 148Section 69A

main distributor of Manekchand Gutkha (RMD) in Gujarat Circle and carried on the business of Manekchand Gutkha on wholesale basis. During the search and seizure action, the office premises of the assessee was also covered u/s.132 of the Act. Therefore, in the light of incriminating documents seized, satisfaction was drawn

Deputy Commissioner of Income -Tax, Central Circle-1(2), Ahmedabad vs. Faridabanu Faridmiya Shaikh Wife & Legal Heir of Late Faridmiya Hussenmiya Shaikh, Ahmedabad

In the result, the appeal filed by the Revenue in ITA No

ITA 872/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad23 Jul 2025AY 2021-22

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 131Section 132Section 132(4)Section 139(1)Section 142(1)Section 143Section 148Section 69A

main distributor of Manekchand Gutkha (RMD) in Gujarat Circle and carried on the business of Manekchand Gutkha on wholesale basis. During the search and seizure action, the office premises of the assessee was also covered u/s.132 of the Act. Therefore, in the light of incriminating documents seized, satisfaction was drawn

Deputy Commissioner of Income -Tax Central Circle-1(2), Ahmedabad vs. Faridabanu Faridmiya Shaikh Wife & Legal Heir of Late Faridmiya Hussenmiya Shaikh, Ahmedabad

In the result, the appeal filed by the Revenue in ITA No

ITA 871/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad23 Jul 2025AY 2020-21

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 131Section 132Section 132(4)Section 139(1)Section 142(1)Section 143Section 148Section 69A

main distributor of Manekchand Gutkha (RMD) in Gujarat Circle and carried on the business of Manekchand Gutkha on wholesale basis. During the search and seizure action, the office premises of the assessee was also covered u/s.132 of the Act. Therefore, in the light of incriminating documents seized, satisfaction was drawn

Faridabanu Faridmiya Sheikh Legal Heir of Late Faridmiya Hussenmiya Sheikh, Ahmedabad vs. ACIT Central Circle-1(2), Ahmedabad

In the result, the appeal filed by the Revenue in ITA No

ITA 681/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad23 Jul 2025AY 2022-23

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 131Section 132Section 132(4)Section 139(1)Section 142(1)Section 143Section 148Section 69A

main distributor of Manekchand Gutkha (RMD) in Gujarat Circle and carried on the business of Manekchand Gutkha on wholesale basis. During the search and seizure action, the office premises of the assessee was also covered u/s.132 of the Act. Therefore, in the light of incriminating documents seized, satisfaction was drawn

Faridabanu Faridmiya Sheik Legal Heir of Late Faridmiya Hussenmiya Sheikh, Ahmedabad vs. ACIT Central Circle -1(2), Ahmedabad

In the result, the appeal filed by the Revenue in ITA No

ITA 680/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad23 Jul 2025AY 2021-22

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 131Section 132Section 132(4)Section 139(1)Section 142(1)Section 143Section 148Section 69A

main distributor of Manekchand Gutkha (RMD) in Gujarat Circle and carried on the business of Manekchand Gutkha on wholesale basis. During the search and seizure action, the office premises of the assessee was also covered u/s.132 of the Act. Therefore, in the light of incriminating documents seized, satisfaction was drawn

Faridabanu Faridmiya Sheikh Legal Heir of Late Faridmiya Hussenmiya Sheikh, Ahmedabad vs. ACIT Central Circle-1(2), Ahmedabad

In the result, the appeal filed by the Revenue in ITA No

ITA 679/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad23 Jul 2025AY 2020-21

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 131Section 132Section 132(4)Section 139(1)Section 142(1)Section 143Section 148Section 69A

main distributor of Manekchand Gutkha (RMD) in Gujarat Circle and carried on the business of Manekchand Gutkha on wholesale basis. During the search and seizure action, the office premises of the assessee was also covered u/s.132 of the Act. Therefore, in the light of incriminating documents seized, satisfaction was drawn

Kathir Kaman Jewels Pvt. Ltd., Chennai vs. DCIT, Central Circle -3(1), Chennai

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 20/CHNY/2025[2016-17]Status: DisposedITAT Chennai23 Jul 2025AY 2016-17

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.17, 18, 19 & 20/Chny/2025 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13, 2015-16 & 2016-17 Kathir Kaman Jewels Pvt. Ltd., Vs. The Deputy Commissioner Of New No. 40 (Old No. 23), Sarojini Income Tax, Street, T. Nagar, Chennai 600 017. Central Circle 3(1) Chennai. [Pan:Aacck4534C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri T. Banusekar, Advocate & Shri H. Yeshwanth Kumar, Advocate ""थ" की ओर से/Respondent By : Shri C.N. Bipin, Cit सुनवाई की तारीख/ Date Of Hearing : 24.06.2025 घोषणा की तारीख /Date Of Pronouncement : 23.07.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Appeals Filed By The Assessee Are Directed Against Different Orders All Dated 17.10.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals) – 20, Chennai For The Assessment Years 2011-12, 2012-13, 2015-16 & 2016-17. 2. Since Issues Raised In These Appeals Are Similar Based On The Same Identical Facts, With The Consent Of The Both The Parties, We Proceed To 2

For Appellant: Shri T. Banusekar, Advocate &For Respondent: Shri C.N. Bipin, CIT
Section 132Section 132(4)Section 139Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 153C

return was processed under section 143(1) of the Act accepting the returned income as total income for the year under consideration. A search and seizure action under section 132 of the Act was conducted on 23.11.2016 at the business and residential premises of Shri B. Ayyappan ... seized documents which contains the details of unaccounted sales and purchases as determined by the search team during the course of search and seizure operation conducted in the case of Shri Ayyappan. From the seized materials, after extracting data from the hard disk, the Assessing Officer noted unaccounted data

Kathir Kaman Jewels Pvt. Ltd., Chennai vs. DCIT, Central Circle-3(1), Chennai

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 19/CHNY/2025[2015-16]Status: DisposedITAT Chennai23 Jul 2025AY 2015-16

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.17, 18, 19 & 20/Chny/2025 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13, 2015-16 & 2016-17 Kathir Kaman Jewels Pvt. Ltd., Vs. The Deputy Commissioner Of New No. 40 (Old No. 23), Sarojini Income Tax, Street, T. Nagar, Chennai 600 017. Central Circle 3(1) Chennai. [Pan:Aacck4534C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri T. Banusekar, Advocate & Shri H. Yeshwanth Kumar, Advocate ""थ" की ओर से/Respondent By : Shri C.N. Bipin, Cit सुनवाई की तारीख/ Date Of Hearing : 24.06.2025 घोषणा की तारीख /Date Of Pronouncement : 23.07.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Appeals Filed By The Assessee Are Directed Against Different Orders All Dated 17.10.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals) – 20, Chennai For The Assessment Years 2011-12, 2012-13, 2015-16 & 2016-17. 2. Since Issues Raised In These Appeals Are Similar Based On The Same Identical Facts, With The Consent Of The Both The Parties, We Proceed To 2

For Appellant: Shri T. Banusekar, Advocate &For Respondent: Shri C.N. Bipin, CIT
Section 132Section 132(4)Section 139Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 153C

return was processed under section 143(1) of the Act accepting the returned income as total income for the year under consideration. A search and seizure action under section 132 of the Act was conducted on 23.11.2016 at the business and residential premises of Shri B. Ayyappan ... seized documents which contains the details of unaccounted sales and purchases as determined by the search team during the course of search and seizure operation conducted in the case of Shri Ayyappan. From the seized materials, after extracting data from the hard disk, the Assessing Officer noted unaccounted data

Kathir Kaman Jewels Pvt. Ltd., Chennai vs. DCIT, Central Circle-3(1), Chennai

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 18/CHNY/2025[2012-13]Status: DisposedITAT Chennai23 Jul 2025AY 2012-13

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.17, 18, 19 & 20/Chny/2025 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13, 2015-16 & 2016-17 Kathir Kaman Jewels Pvt. Ltd., Vs. The Deputy Commissioner Of New No. 40 (Old No. 23), Sarojini Income Tax, Street, T. Nagar, Chennai 600 017. Central Circle 3(1) Chennai. [Pan:Aacck4534C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri T. Banusekar, Advocate & Shri H. Yeshwanth Kumar, Advocate ""थ" की ओर से/Respondent By : Shri C.N. Bipin, Cit सुनवाई की तारीख/ Date Of Hearing : 24.06.2025 घोषणा की तारीख /Date Of Pronouncement : 23.07.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Appeals Filed By The Assessee Are Directed Against Different Orders All Dated 17.10.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals) – 20, Chennai For The Assessment Years 2011-12, 2012-13, 2015-16 & 2016-17. 2. Since Issues Raised In These Appeals Are Similar Based On The Same Identical Facts, With The Consent Of The Both The Parties, We Proceed To 2

For Appellant: Shri T. Banusekar, Advocate &For Respondent: Shri C.N. Bipin, CIT
Section 132Section 132(4)Section 139Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 153C

return was processed under section 143(1) of the Act accepting the returned income as total income for the year under consideration. A search and seizure action under section 132 of the Act was conducted on 23.11.2016 at the business and residential premises of Shri B. Ayyappan ... seized documents which contains the details of unaccounted sales and purchases as determined by the search team during the course of search and seizure operation conducted in the case of Shri Ayyappan. From the seized materials, after extracting data from the hard disk, the Assessing Officer noted unaccounted data

Kathir Kaman Jewels Pvt. Ltd., Chennai vs. DCIT, Central Circle-3(1), Chennai

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 17/CHNY/2025[2011-12]Status: DisposedITAT Chennai23 Jul 2025AY 2011-12

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.17, 18, 19 & 20/Chny/2025 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13, 2015-16 & 2016-17 Kathir Kaman Jewels Pvt. Ltd., Vs. The Deputy Commissioner Of New No. 40 (Old No. 23), Sarojini Income Tax, Street, T. Nagar, Chennai 600 017. Central Circle 3(1) Chennai. [Pan:Aacck4534C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri T. Banusekar, Advocate & Shri H. Yeshwanth Kumar, Advocate ""थ" की ओर से/Respondent By : Shri C.N. Bipin, Cit सुनवाई की तारीख/ Date Of Hearing : 24.06.2025 घोषणा की तारीख /Date Of Pronouncement : 23.07.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Appeals Filed By The Assessee Are Directed Against Different Orders All Dated 17.10.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals) – 20, Chennai For The Assessment Years 2011-12, 2012-13, 2015-16 & 2016-17. 2. Since Issues Raised In These Appeals Are Similar Based On The Same Identical Facts, With The Consent Of The Both The Parties, We Proceed To 2

For Appellant: Shri T. Banusekar, Advocate &For Respondent: Shri C.N. Bipin, CIT
Section 132Section 132(4)Section 139Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 153C

return was processed under section 143(1) of the Act accepting the returned income as total income for the year under consideration. A search and seizure action under section 132 of the Act was conducted on 23.11.2016 at the business and residential premises of Shri B. Ayyappan ... seized documents which contains the details of unaccounted sales and purchases as determined by the search team during the course of search and seizure operation conducted in the case of Shri Ayyappan. From the seized materials, after extracting data from the hard disk, the Assessing Officer noted unaccounted data

Chanderkumar Omprakash HUF, Navi Mumbai vs. Income Tax Officer, Vashi

In the result, grounds of appeal of assessee

ITA 2331/MUM/2025[2012-13]Status: DisposedITAT Mumbai23 Jul 2025AY 2012-13

Bench: Shri Pawan Singh(Physical Hearing) Chanderkumaromprakash Huf Ito,Ward– 28(1)(3), Mumbai Revenue-22, Apmc Market, Phase Ii, Vs Vashi Railway Station, Vashi, Turbhe, Navi Mumbai – 400705. Navi Mumbai-400705. [Pan No. Aabhc5968A] Appellant / Assessee Respondent / Revenue

Section 143(3)Section 148Section 151Section 250Section 254(1)

merely on the basis of thirty party information is bad in law and void ab-initio. Appellant contends that as per alleged information search and seizure action has been undertaken in case of one Shri Hitesh Jain and the business transactionundertaken by Appellant is with one M/s Shubhan Agro India