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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

Assistant Commissioner of Income Tax Central Circle3-(4), Hyderabad vs. Aarthik Greentech Solutions Private Limited, Hyderabad

In the result, appeal filed by the Revenue is dismissed

ITA 32/HYD/2021[2014-15]Status: DisposedITAT Hyderabad21 Feb 2025AY 2014-15

Bench: Shri Manjunatha G. & Shri K.Narasimha Charyआ.अपी.सं /Ita No.32/Hyd/2021 (निर्धारण वर्ा/Assessment Year: 2014-15) Asst.Commissioner Of Vs. Aarthik Greentech Income Tax Solutions Pvt.Ltd. Central Circle-3(4) Hyderabad Hyderabad [Pan : Aalca6887D] आ.अपी.सं /Ita No.33/Hyd/2021 (निर्धारण वर्ा/Assessment Year: 2014-15) Asst.Commissioner Of Vs. Aarthik Infra Projects Income Tax Pvt.Ltd. Central Circle-3(4) Hyderabad Hyderabad [Pan : Aahca0719N] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri P.Murali Mohan Rao,Ar रधजस् व द्वधरध/Revenue By: Ms.M.Narmada, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 19/12/2024 घोर्णध की तधरीख/Date Of 21/02/2025 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: These Appeals Filed By The Revenue Are Directed Against Order Dated 11.09.2020 Of The Commissioner Of Income Tax (Appeals) [“Ld.Cit(A)”]-11, Hyderabad Pertaining To A.Y.2014-15. Since, Facts Are Identical & Issues Are Common, For The Sake Of Aarthik Greentech Solutions Pvt. Ltd. & Aarthik Infra Projects Pvt.Ltd.

For Appellant: Shri P.Murali Mohan Rao,ARFor Respondent: Ms.M.Narmada, CIT-DR
Section 132Section 143(1)Section 153C

declaring income of Rs.2,86,898/- and the same was processed u/s 143(1) of the Income Tax Act, 1961 (“the Act”). A search and seizure operation u/s 132 of the Act was conducted in the case of Sri V.P.Anand as a part of search and seizure in the case ... business of real estate development, filed its return of income for the A.Y.2014-15 on 14.07.2017, by declaring Nil total income. A search and seizure operation u/s 132 of the Income Tax Act 1961 (in short “Act”) was conducted in the case of Sri V.P.Anand and Sri Jayanta Kumar Dutta

Income Tax Officer, Kishangarh vs. Arun Agarwal, Kishangarh

ITA 1113/JPR/2024[2022]Status: DisposedITAT Jaipur20 Feb 2025

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR, JM आयकर अपील सं. / ITA No. 1113/JP/2024 निर्धारण वर्ष / Assessment Year : 2022-23 Income Tax Officer, Kishangarh बनाम Vs. Arun Agarwal B-16, Marble Mandi 3rd Phase RIICO Industrial Area Madanganj Kishangarh, Ajmer स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: ADQPA 2796 J अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: None. राजस्व की ओर से / Revenue by : Sh. Manoj Kumar, JCIT-DR सुनवाई की तारीख / Date o

For Appellant: NoneFor Respondent: Sh. Manoj Kumar, JCIT-DR
Section 143(3)Section 250Section 69C

addition of Rs. 1,22,42,606/-, which was made u/s 69C of the Act in view of the incriminating material collected during search and seizure on Baba Group on 10.02.2022. 9. As regards the incriminating material, Ld. DR has submitted that the same consists of screen-shots taken from ... Investigation Wing are reached after a comprehensive and cogent analysis of all the material seized/found during the course of investigation. Further, During the search and seizure action carried out in the case of Baba Group a statement u/s. 132(4) dated 10.02.2022 of Shri Anup Goyal recorded at the residence