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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

Sh. Jagbir Singh Dhull, Sita Shyam Colony, Jind vs. DCIT, Central Circle, Karnal

The appeal is allowed and the impugned assessment is quashed

ITA 2544/DEL/2023[2018-19]Status: DisposedITAT Delhi09 May 2025AY 2018-19

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year: 2018-19 Shri Jagbir Singh Dhull, Vs Dcit, Sita Shyam Colony, Central Circle, Jind, Haryana – 126 112 Karnal. Pan: Aarpd0818Q (Appellant) (Respondent) Assessee By : Shri Ved Jain, Advocate & Ms Uma Upadhyay, Ca Revenue By : Shri Kailash Dan Ratnoo, Cit-Dr Date Of Hearing : 28.04.2025 Date Of Pronouncement : 09.05.2025 Order Per Anubhav Sharma, Jm: This Appeal Is Preferred By The Assessee Against The Order Dated 05.07.2023 Of The Commissioner Of Income-Tax (Appeals)-3, Gurgaon (Hereinafter Referred To As The Ld. First Appellate Authority Or ‘The Ld. Faa’, For Short) In Appeal No.10479/2019- 20 Arising Out Of The Appeal Before It Against The Order Dated 28.12.2019 Passed U/S 143(3) R.W.S. 153B(1)(B) Of The Income Tax Act, 1961 (Hereinafter Referred As ‘The Act’) By The Dcit, Central Circle, Karnal (Hereinafter Referred To As The Ld. Ao).

For Appellant: Shri Ved Jain, Advocate &For Respondent: Shri Kailash Dan Ratnoo, CIT-DR
Section 132Section 143(3)Section 153D

granted in a mechanical manner without application of mind. 4. The case of the assessee is the outcome of a search and seizure operation u/s 132 of the Act conducted at the business premises of M/s Skylark Group, Safidon, Jind and residential premises of its members and the assessee

Shefali Aggarwal, Delhi vs. DCIT, Central Circle-3, Delhi

In the result, both the appeals of the assessee are allowed

ITA 239/DEL/2020[2016-17]Status: DisposedITAT Delhi08 May 2025AY 2016-17

Bench: Shri M. Balaganesh & Shri Anubhav Sharmaitas No.239 & 240/Del/2020 Assessment Years: 2016-17 & 2017-18 Shefali Aggarwal, Vs Dcit, 5873, Top Floor, Central Circle-3, Malka Ganj Chowk, New Delhi. Jawahar Nagar, Delhi – 110 007 Pan: Abjpa4649K (Appellant) (Respondent) Assessee By : Shri Rajiv Khandelwal, Ca & Shri Jaind Kumar Jaiswal, Advocate Revenue By : Ms Rajinder Kaur, Cit-Dr Date Of Hearing : 08.05.2025 Date Of Pronouncement : 28.05.2025 Order Per Anubhav Sharma, Jm: These Are Appeals Preferred By The Assessee Against The Orders Dated 19.11.2019 & 31.10.2019 Of The Commissioner Of Income-Tax (Appeals)-23, New Delhi (Hereinafter Referred To As Ld. First Appellate Authority Or In Short Ld. ‘Faa’) In Appeals No.43/2019-20 & 44/2019-20 Arising Out Of The Appeals Before It Against The Orders Dated 26.12.2018 Passed U/S 153C R.W.S. 153A & U/S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’)

For Appellant: Shri Rajiv Khandelwal, CA &For Respondent: Ms Rajinder Kaur, CIT-DR
Section 143(3)Section 153CSection 153DSection 3

basis that the approval granted u/s 153D of the Act lacks a valid approval. 3. The admitted facts are that a search and seizure operation was conducted in Shri Sudesh Kumar and Shri Arvind Manchanda, wherein allegedly documents pertaining to the assessee before us were found leading to initiation