← 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

Subhash Kumar Kedia, Hyderabad vs. Asst. Commissioner of Income Tax Central Circle-3(1), Hyderabad

In the result, appeal filed by the assessee in ITA

ITA 707/HYD/2020[2015-16]Status: DisposedITAT Hyderabad29 Oct 2024AY 2015-16

Bench: Shri Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.707/Hyd/2020 (िनधा"रण वष"/Assessment Year: 2015-16) Shri Subhash Kumar Kedia Vs. Asstt. C. I. T. Hyderabad Central Circle 3(1) Pan:Afvpk8915Q Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita No. 405/Hyd/2020 (िनधा"रण वष"/Assessment Year: 2015-16) Vs. Shri Bikash Kumar Asstt. C. I. T. Kedia Hyderabad Central Circle 3(1) Pan:Afapk8794E Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri Vamshi Krishna, Dr सुनवाई की तारीख/Date Of Hearing: 09/10/2024 घोषणा की तारीख/Pronouncement: 29/10/2024 आदेश/Order Per Manjunatha, G. A.M These Two Appeals Filed By Different Assessees Are Directed Against The Separate, But Identical Orders Dated 31/01/2020 Of The Learned Cit (A)-11, Hyderabad Relating To Page 1 Of 33

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri Vamshi Krishna, DR
Section 143(3)Section 153ASection 68

individual, filed his return of income for the A.Y 2015-16 on 12/08/2014 declaring total income of Rs.10,54,520/-. A search and seizure action u/s 132 of the I.T. Act, 1961 was conducted in the case of Shri Subhash Kumar Kedia and his wife Smt. Jaya Kedia along with

Bikash Kumar Kedia, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-3(1), Hyderabad

In the result, appeal filed by the assessee in ITA

ITA 405/HYD/2020[2015-16]Status: DisposedITAT Hyderabad29 Oct 2024AY 2015-16

Bench: Shri Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.707/Hyd/2020 (िनधा"रण वष"/Assessment Year: 2015-16) Shri Subhash Kumar Kedia Vs. Asstt. C. I. T. Hyderabad Central Circle 3(1) Pan:Afvpk8915Q Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita No. 405/Hyd/2020 (िनधा"रण वष"/Assessment Year: 2015-16) Vs. Shri Bikash Kumar Asstt. C. I. T. Kedia Hyderabad Central Circle 3(1) Pan:Afapk8794E Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri Vamshi Krishna, Dr सुनवाई की तारीख/Date Of Hearing: 09/10/2024 घोषणा की तारीख/Pronouncement: 29/10/2024 आदेश/Order Per Manjunatha, G. A.M These Two Appeals Filed By Different Assessees Are Directed Against The Separate, But Identical Orders Dated 31/01/2020 Of The Learned Cit (A)-11, Hyderabad Relating To Page 1 Of 33

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri Vamshi Krishna, DR
Section 143(3)Section 153ASection 68

individual, filed his return of income for the A.Y 2015-16 on 12/08/2014 declaring total income of Rs.10,54,520/-. A search and seizure action u/s 132 of the I.T. Act, 1961 was conducted in the case of Shri Subhash Kumar Kedia and his wife Smt. Jaya Kedia along with

Halwasiya Properties Pvt. Ltd., Lucknow vs. Income Tax Officer-3(5), Lucknow

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 204/LKW/2022[F.Y. 2012-13]Status: DisposedITAT Lucknow25 Oct 2024

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2012-13 Halwasiya Properties Private Income Tax Officer-3(5), Lucknow Limited, Halwasiya Court, Vs. New, Pratyaksh Kar Bhawan, 57, Hazratganj, Lucknow- Ram Tirath Marg, Lucknow- 226001 226001 Pan:Aaach9708D (Appellant) (Respondent) Assessee By: Sh. Devashish Mehrotra, Adv Revenue By: Sh. Gayasuddin, Cit Dr. Date Of Hearing: 03.09.2024 Date Of Pronouncement: 25.10.2024 O R D E R Per Sh. Nikhil Choudhary: This Is An Appeal Filed Against The Order Of The Ld. Cit(A), Nfac Under Section 250 Of Income Tax Act Passed On 23.09.2022. The Grounds Of Appeal Are As Under:- “1. That The Order Passed By The Ld. Cit(A), Nfac Is Without Proper Opportunity & Contrary To The Principles Of Audi Alteram Partem And, Therefore, The Same Is Bad In Law & Deserves To Be Set Aside. 2. That On The Facts & Circumstances Of The Case As Well As In Law, The Cit(A), Nfac Is Not Justified In Treating The Loan Of Rs.50,00,000/- Taken By The Appellant As Fictitious Loan. 3. That The Ld. Cit(A), Nfac Has Erred In Law & On Facts & Circumstances Of The Case In Confirming The Addition Of Rs. 1,25,000/- For Alleged Accommodation Entry Of Loan @ 2.5% & Subjecting To Tax In The Hands Of The Appellant.

For Appellant: Sh. Devashish Mehrotra, AdvFor Respondent: Sh. Gayasuddin, CIT DR
Section 132Section 143(3)Section 148Section 250

assessed under section 143(3) for the A.Y. 2012-13 by the ld. ACIT-3, Lucknow vide order dated 30.03.2015. Subsequently, a search and seizure operation under section 132 of the Act, was conducted by the Investigation Wing in the case of Shri Shashwat Agarwal and Rich Udyog, group

ACIT, Central Circle-2(3), Hyderabad vs. Asian Infra Estates LLP, Secunderabad

In the result, appeal filed by the Revenue is dismissed

ITA 685/HYD/2022[2019-20]Status: DisposedITAT Hyderabad25 Oct 2024AY 2019-20

Bench: Shri Mahavir Singh, Hon'Ble Vice- & Shri Manjunatha, G. Accountant Hon'Bleआ.अपी.सं /Ita Nos.683/Hyd/2022 (िनधा"रण वष"/Assessment Year: 2019-20) Asstt. Commissioner Of Vs. Asian Dwellings Llp Income Tax, Hyderabad Central Circle 2(3) Pan:Abmfa1423A Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.684 & 685/Hyd/2022 (िनधा"रण वष"/Assessment Year: 2018-19 & 2019-20) Asstt. Commissioner Of Vs. Asian Infra Estates Ltd Income Tax, Hyderabad Pan:Aabca7660 & Central Circle 2(3) Hyderabad Asian Infra Estates Llp Hyderabad Pan:Abnf5143L (Appellant) (Respondent) राज" व "ारा/Revenue By:: Shri B. Balakrishna, Dr िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca सुनवाई की तारीख/Date Of Hearing: 26/09/2024 घोषणा की तारीख/Pronouncement: 25/10/2024 आदेश/Order Per Manjunatha, G. A.M These 3 Appeals Filed By The Revenue Are Directed Against The Separate, But Identical Orders Passed By The Learned

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri B. Balakrishna, DR
Section 132Section 153ASection 28

Abhisar Buildwell Ltd (Supra) where it has been held as under: “Section 153A, r.w.s 132 and 143 of the I.T. Act, 1961 – Search and Seizure – Assessment in case of (conditions precedent) – Whether object of section 153A is to bring under tax undisclosed income which is found during course of search

ACIT, Central Circle-2(3), Hyderabad vs. Asian Infra Estates Limited, Hyderabad

In the result, appeal filed by the Revenue is dismissed

ITA 684/HYD/2022[2018-19]Status: DisposedITAT Hyderabad25 Oct 2024AY 2018-19

Bench: Shri Mahavir Singh, Hon'Ble Vice- & Shri Manjunatha, G. Accountant Hon'Bleआ.अपी.सं /Ita Nos.683/Hyd/2022 (िनधा"रण वष"/Assessment Year: 2019-20) Asstt. Commissioner Of Vs. Asian Dwellings Llp Income Tax, Hyderabad Central Circle 2(3) Pan:Abmfa1423A Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.684 & 685/Hyd/2022 (िनधा"रण वष"/Assessment Year: 2018-19 & 2019-20) Asstt. Commissioner Of Vs. Asian Infra Estates Ltd Income Tax, Hyderabad Pan:Aabca7660 & Central Circle 2(3) Hyderabad Asian Infra Estates Llp Hyderabad Pan:Abnf5143L (Appellant) (Respondent) राज" व "ारा/Revenue By:: Shri B. Balakrishna, Dr िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca सुनवाई की तारीख/Date Of Hearing: 26/09/2024 घोषणा की तारीख/Pronouncement: 25/10/2024 आदेश/Order Per Manjunatha, G. A.M These 3 Appeals Filed By The Revenue Are Directed Against The Separate, But Identical Orders Passed By The Learned

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri B. Balakrishna, DR
Section 132Section 153ASection 28

Abhisar Buildwell Ltd (Supra) where it has been held as under: “Section 153A, r.w.s 132 and 143 of the I.T. Act, 1961 – Search and Seizure – Assessment in case of (conditions precedent) – Whether object of section 153A is to bring under tax undisclosed income which is found during course of search

ACIT, Central Circle-2(3), Hyderabad vs. Asian Dwellings LLP, Hyderabad

In the result, appeal filed by the Revenue is dismissed

ITA 683/HYD/2022[2019-20]Status: DisposedITAT Hyderabad25 Oct 2024AY 2019-20

Bench: Shri Mahavir Singh, Hon'Ble Vice- & Shri Manjunatha, G. Accountant Hon'Bleआ.अपी.सं /Ita Nos.683/Hyd/2022 (िनधा"रण वष"/Assessment Year: 2019-20) Asstt. Commissioner Of Vs. Asian Dwellings Llp Income Tax, Hyderabad Central Circle 2(3) Pan:Abmfa1423A Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.684 & 685/Hyd/2022 (िनधा"रण वष"/Assessment Year: 2018-19 & 2019-20) Asstt. Commissioner Of Vs. Asian Infra Estates Ltd Income Tax, Hyderabad Pan:Aabca7660 & Central Circle 2(3) Hyderabad Asian Infra Estates Llp Hyderabad Pan:Abnf5143L (Appellant) (Respondent) राज" व "ारा/Revenue By:: Shri B. Balakrishna, Dr िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca सुनवाई की तारीख/Date Of Hearing: 26/09/2024 घोषणा की तारीख/Pronouncement: 25/10/2024 आदेश/Order Per Manjunatha, G. A.M These 3 Appeals Filed By The Revenue Are Directed Against The Separate, But Identical Orders Passed By The Learned

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri B. Balakrishna, DR
Section 132Section 153ASection 28

Abhisar Buildwell Ltd (Supra) where it has been held as under: “Section 153A, r.w.s 132 and 143 of the I.T. Act, 1961 – Search and Seizure – Assessment in case of (conditions precedent) – Whether object of section 153A is to bring under tax undisclosed income which is found during course of search

Subrato Gangopadhyay, Kolkata vs. ITO, Ward-53(4), Kolkata

In the result, the appeal of the assessee in ITA Nos

ITA 2325/KOL/2016[2005-06]Status: DisposedITAT Kolkata25 Oct 2024AY 2005-06

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos. 2322 To 2325/Kol/2016 & 1878/Kol/2017 Assessment Year: 2002-03 To 2006-07 Subrato Gangopadhyay C/O. V.N. Purohit & Co., Vs Chartered Accountants, Ito, Ward-53(4), Kolkata Diamond Chambers, Unit- Manicktalla Civic Centre, Il', 4Th Floor, Suit No.4G, 4 West Bengal, 700054 Chowringhee Lane, West Bengal, 700016 [Pan: Aeepgo0158D] अपीलार्थी/ (Appellant) प्रत्‍यर्थी/ (Respondent) I.T.A. No. 2596/Kol/2013 Assessment Year: 2005-06 Smt. Madhumita Ganguli C/O V.N. Purohit & Co., Vs Ito, Ward-53(4), Kolkata Chartered Accountant, Manicktalla Civic Centre, Diamond Chambers, Unit- West Bengal, 700054 Ill, 4Th Floor, Suit No.4G, West Bengal, 700016 [Pan: Ajfpgo374F] अपीलार्थी/ (Appellant) प्रत्‍यर्थी/ (Respondent) Assessee By : None Revenue By : Shri P.P. Barman, Addl Cit सुनवाई की तारीख/Date Of Hearing : 03.09.2024 घोषणा की तारीख /Date Of Pronouncement : 25.10.2024 आदेश/O R D E R Per Sonjoy Sarma:

For Appellant: NoneFor Respondent: Shri P.P. Barman, Addl CIT
Section 142(1)Section 143(3)Section 148Section 17

assessment year 2002-03 in case of Subrato Gangopadhyay, the appellant. The Subrato Gangopadhyay was subjected a CBI investigation which resulted into a search and seizure operation at his residence on 02.02.2005 and 03.02.2005. During search, various documents and accounts were seized. The CBI provided copies of the inventory

Subrato Gangopadhyay, Kolkata vs. ITO, Ward-53(4), Kolkata

In the result, the appeal of the assessee in ITA Nos

ITA 2324/KOL/2016[2004-05]Status: DisposedITAT Kolkata25 Oct 2024AY 2004-05

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos. 2322 To 2325/Kol/2016 & 1878/Kol/2017 Assessment Year: 2002-03 To 2006-07 Subrato Gangopadhyay C/O. V.N. Purohit & Co., Vs Chartered Accountants, Ito, Ward-53(4), Kolkata Diamond Chambers, Unit- Manicktalla Civic Centre, Il', 4Th Floor, Suit No.4G, 4 West Bengal, 700054 Chowringhee Lane, West Bengal, 700016 [Pan: Aeepgo0158D] अपीलार्थी/ (Appellant) प्रत्‍यर्थी/ (Respondent) I.T.A. No. 2596/Kol/2013 Assessment Year: 2005-06 Smt. Madhumita Ganguli C/O V.N. Purohit & Co., Vs Ito, Ward-53(4), Kolkata Chartered Accountant, Manicktalla Civic Centre, Diamond Chambers, Unit- West Bengal, 700054 Ill, 4Th Floor, Suit No.4G, West Bengal, 700016 [Pan: Ajfpgo374F] अपीलार्थी/ (Appellant) प्रत्‍यर्थी/ (Respondent) Assessee By : None Revenue By : Shri P.P. Barman, Addl Cit सुनवाई की तारीख/Date Of Hearing : 03.09.2024 घोषणा की तारीख /Date Of Pronouncement : 25.10.2024 आदेश/O R D E R Per Sonjoy Sarma:

For Appellant: NoneFor Respondent: Shri P.P. Barman, Addl CIT
Section 142(1)Section 143(3)Section 148Section 17

assessment year 2002-03 in case of Subrato Gangopadhyay, the appellant. The Subrato Gangopadhyay was subjected a CBI investigation which resulted into a search and seizure operation at his residence on 02.02.2005 and 03.02.2005. During search, various documents and accounts were seized. The CBI provided copies of the inventory

Subrato Gangopadhyay, Kolkata vs. ITO, Ward-53(4), Kolkata

In the result, the appeal of the assessee in ITA Nos

ITA 2323/KOL/2016[2003-04]Status: DisposedITAT Kolkata25 Oct 2024AY 2003-04

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos. 2322 To 2325/Kol/2016 & 1878/Kol/2017 Assessment Year: 2002-03 To 2006-07 Subrato Gangopadhyay C/O. V.N. Purohit & Co., Vs Chartered Accountants, Ito, Ward-53(4), Kolkata Diamond Chambers, Unit- Manicktalla Civic Centre, Il', 4Th Floor, Suit No.4G, 4 West Bengal, 700054 Chowringhee Lane, West Bengal, 700016 [Pan: Aeepgo0158D] अपीलार्थी/ (Appellant) प्रत्‍यर्थी/ (Respondent) I.T.A. No. 2596/Kol/2013 Assessment Year: 2005-06 Smt. Madhumita Ganguli C/O V.N. Purohit & Co., Vs Ito, Ward-53(4), Kolkata Chartered Accountant, Manicktalla Civic Centre, Diamond Chambers, Unit- West Bengal, 700054 Ill, 4Th Floor, Suit No.4G, West Bengal, 700016 [Pan: Ajfpgo374F] अपीलार्थी/ (Appellant) प्रत्‍यर्थी/ (Respondent) Assessee By : None Revenue By : Shri P.P. Barman, Addl Cit सुनवाई की तारीख/Date Of Hearing : 03.09.2024 घोषणा की तारीख /Date Of Pronouncement : 25.10.2024 आदेश/O R D E R Per Sonjoy Sarma:

For Appellant: NoneFor Respondent: Shri P.P. Barman, Addl CIT
Section 142(1)Section 143(3)Section 148Section 17

assessment year 2002-03 in case of Subrato Gangopadhyay, the appellant. The Subrato Gangopadhyay was subjected a CBI investigation which resulted into a search and seizure operation at his residence on 02.02.2005 and 03.02.2005. During search, various documents and accounts were seized. The CBI provided copies of the inventory