← All Phrases

“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

Sagar Jewellers, Porbandar vs. DCIT, Circle-2(1), Jamnagar

In the result, the appeal of the assessee is allowed

ITA 222/RJT/2024[2019-2020]Status: DisposedITAT Rajkot01 Jan 2025AY 2019-2020

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.222/Rjt/2024 ("नधा"रण वष" / Assessment Year: (2019-20) (Hybrid Hearing) Sagar Jewellers Vs. Dcit Zaveri Bazar, Porbandar, Gujarat Circle-2(1), Jamnagar 360575 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Adbfs5410L (Assessee) (Respondent) Assessee By : Shri K. C. Thaker, Ar Respondent By : Shri Sanjay Punglia, Cit.Dr Date Of Hearing : 01/10/2024 Date Of Pronouncement : 01/01/2025 आदेश / O R D E R Per Dr. A. L. Saini, Am: By Way Of This Appeal, The Assessee Has Challenged The Correctness Of The Order Passed By The Learned Principal Commissioner Of Income Tax (In Short ‘The Pcit’), Under Section 263 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’), Dated 21.02.2024, For The Assessment Year (In Short ‘A.Y.’) 2019-20. 2. The Grievances Raised By The Assessee Are As Follows:

For Appellant: Shri K. C. Thaker, ARFor Respondent: Shri Sanjay Punglia, CIT.DR
Section 115BSection 133ASection 143(3)Section 263Section 69

Income-tax Act, 1961 Unexplained investments (Stock) - Assessee was engaged in business of gold and diamond jewellery and silver articles - Search and seizure operation under section 132 was conducted in case of assessee and group concern and excess stock was found to be declared and assessee submitted that excess stock

M/S. General Glass Co. P. Ltd., Mumbai vs. DCIT Cen. Cir.-21, Mumbai

In the result, the appeals filed by the Revenue are hereby dismissed and those filed by the assessee are allowed as prayed

ITA 4779/MUM/2006[1996-1997]Status: DisposedITAT Mumbai31 Dec 2024AY 1996-1997

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Shri B R Baskaran, Hon’Bleit(Ss)A No.60/Mum/2004 For Block Assessment 01.04.1990 To 15.09.2000 Dcit Cent. Circle 21, India Containers, Ltd., Mumbai 157 Maker Chamber, Iv, Nariman Point, Mumbai 400 021. Pan Aaaci2557H (Appellant) (Respondent) It(Ss)A No.62/Mum/2004 For Block Assessment 01.04.1990 To 14.09.2000 Dcit Cent. Circle 21, Jyoti Records Mfg. Ltd., Mumbai 157 Maker Chamber, Iv, Nariman Point, Mumbai 400 021. Pan Aaacj1352M (Appellant) (Respondent) It(Ss)A No.63/Mum/2004 For Block Assessment 01.04.1990 To 15.09.2000 Dcit Cent. Circle 21, General Can Pvt. Ltd., Mumbai 157 Maker Chamber, Iv, Nariman Point, Mumbai 400 021. Pan Aaacg1852B (Appellant) (Respondent) It(Ss)A No.64/Mum/2004 For Block Assessment 01.04.1990 To 14.09.2000 Dcit Cent. Circle 21, Shamvik Agrotech Pvt. Ltd., Mumbai 157 Maker Chamber, Iv, Nariman Point, Mumbai 400 021. Pan Aaacs7869L (Appellant) (Respondent)

which arose on similar factual matrix has held that the Search and Seizure action was itself illegal for want of the satisfaction note as required u/s. 132 of the Act. 7 India Containers, Ltd & Ors 5. We have heard the parties in the context of the order passed ... High Court and it was fairly submitted on behalf of the Revenue that the Search and Seizure action itself having been held to be invalid nothing survives in the appeals filed by the Revenue. 6. On 18.11.2024, the respective assessees mentioned below have raised certain additional grounds as detailed below

DCIT Cent. Cir. - 21, Mumbai vs. M/S. Shamvik Glasstech P. Ltd., Mumbai

In the result, the appeals filed by the Revenue are hereby dismissed and those filed by the assessee are allowed as prayed

ITA 3794/MUM/2005[2000-2001]Status: DisposedITAT Mumbai31 Dec 2024AY 2000-2001

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Shri B R Baskaran, Hon’Bleit(Ss)A No.60/Mum/2004 For Block Assessment 01.04.1990 To 15.09.2000 Dcit Cent. Circle 21, India Containers, Ltd., Mumbai 157 Maker Chamber, Iv, Nariman Point, Mumbai 400 021. Pan Aaaci2557H (Appellant) (Respondent) It(Ss)A No.62/Mum/2004 For Block Assessment 01.04.1990 To 14.09.2000 Dcit Cent. Circle 21, Jyoti Records Mfg. Ltd., Mumbai 157 Maker Chamber, Iv, Nariman Point, Mumbai 400 021. Pan Aaacj1352M (Appellant) (Respondent) It(Ss)A No.63/Mum/2004 For Block Assessment 01.04.1990 To 15.09.2000 Dcit Cent. Circle 21, General Can Pvt. Ltd., Mumbai 157 Maker Chamber, Iv, Nariman Point, Mumbai 400 021. Pan Aaacg1852B (Appellant) (Respondent) It(Ss)A No.64/Mum/2004 For Block Assessment 01.04.1990 To 14.09.2000 Dcit Cent. Circle 21, Shamvik Agrotech Pvt. Ltd., Mumbai 157 Maker Chamber, Iv, Nariman Point, Mumbai 400 021. Pan Aaacs7869L (Appellant) (Respondent)

which arose on similar factual matrix has held that the Search and Seizure action was itself illegal for want of the satisfaction note as required u/s. 132 of the Act. 7 India Containers, Ltd & Ors 5. We have heard the parties in the context of the order passed ... High Court and it was fairly submitted on behalf of the Revenue that the Search and Seizure action itself having been held to be invalid nothing survives in the appeals filed by the Revenue. 6. On 18.11.2024, the respective assessees mentioned below have raised certain additional grounds as detailed below