“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

Narayana Educational Society, Nagpur vs. CIT (Appeal)-3, Nagpur

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 153/NAG/2024[2013-14]Status: DisposedITAT Nagpur08 Oct 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mahavir AtalFor Respondent: Shri Sandipkumar Salunke

Section 10Section 132Section 143(2)Section 147Section 148Section 69

disciplines and also registered under section 10(23C)(vi) of the Income Tax Act, 1961 ("the Act"). During the year under consideration, a search and seizure operation under section 132 of the Act was conducted at residential premises of Shri Roshan Diwakar Dhore, on 03/04/2019. During the course of search

ACIT-CC-1(3), Mumbai vs. Bhagwati Developers, Navi Mumbai

ITA 1490/MUM/2024[2015-16]Status: DisposedITAT Mumbai08 Oct 2024AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shriraj Kumar Chauhan, Jm

Section 132Section 143Section 153ASection 69C

Brief facts of the case shows that the assessee is a partnership firm engaged in the business of real estate development. A search and seizure action were conducted in the case of group of concerns, assessee one of the concerns, on 15/10/2018. The notice under section 153A was issued

ACIT-CC-1(3), New Marine Lines, Churchgate vs. Ms. Shanti Enterprises, Vashi

In the result ground number 1 and 2 of the appeal for assessment year 2015 – 16 of the learned assessing officer are dismissed

ITA 1349/MUM/2024[2012-13]Status: DisposedITAT Mumbai08 Oct 2024AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shriraj Kumar Chauhan, Jm A.Y.2012-13 A.Y.2015-16 Acit-Central Circle-1(3), Bhagwati Developers, Mumbai 1306, 13Th Floor, Vs. Real Tech Park, Plot No.39/2, Sector-30A, Vashi Navi Mumbai Co No. 80/Mum/2024 A.Y. 2012-13 [Ita No. 1346/Mum/2024] Bhagwati Developers, Acit-Central Circle-1(3), 1306, 13Th Floor, Mumbai Real Tech Park, Plot No.39/2, Sector-30A, Vashi Navi Mumbai Pan Aalfb 5272C A.Y. 2012-13 Acit-Central Circle-1(3), Ms. Shanti Enterprises, Mumbai Office No. 1306, Real Tech Park, Plot No.39/2, Sector-30A Vashi Co No. 110/Mum/2024 A.Y. 2012-13 [Ita No. 1349/Mum/2024] Ms. Shanti Enterprises, Acit-Central Circle-1(3), Office No. 1306, Real Tech Mumbai Park, Plot No.39/2, Sector-30A Vashi (Appellant) (Respondent) Assessee By Shri Mani Jain & Shri Prateek Jain

Section 132Section 143Section 153ASection 69C

ACIT-CC-1(3), Mumbai vs. Bhagwati Developers, Navi Mumbai

In the result ground number 1 and 2 of the appeal for assessment year 2015 – 16 of the learned assessing officer are dismissed

ITA 1346/MUM/2024[2012-13]Status: DisposedITAT Mumbai08 Oct 2024AY 2012-13

Section 132Section 143Section 153ASection 69C

Vineet Gupta, Delhi vs. ACIT, Central Circle-16, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1515/DEL/2023[2017-18]Status: DisposedITAT Delhi08 Oct 2024AY 2017-18

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2017-18 Vineet Gupta Vs Acit E-1/6, Krishna Nagar, Delhi Central Circle -16 Delhi-110051 New Delhi Pan No.Ahcpg7378Q (Appellant) (Respondent) Appellants By Sh. C.S. Anand, Advocate Ms. Sarthak Upadhyay, Advocate Sh. Vaishnavi Yadav, Advocate Respondent By Sh. B.S. Anand, Sr. Dr Date Of Hearing: 05/09/2024 Date Of Pronouncement: 08/10/2024 Order Per Sudhir Kumar, Jm: The Above Captioned Appeal By The Assessee Is Directed Against The Order Of The Nfac/Commissioner Of Income Tax (Appeals), Delhi [Hereinafter Referred To As “Cit(A)”], Vide Order Dated 17.03.2023 Pertaining To A.Y.2017-18 Arises Out Of The Order Passed By The Assessing Officer Dated 30.12.2018 U/S 143(3) Of The Income Tax Act,1961[Hereinafter Referred As ‘The Act’]

Section 132Section 142(1)Section 143(2)Section 143(3)Section 69Section 69A

gotten money from his residence prior to the search conducted by the department. 3. The brief facts of the case are that a search and seizure operation u/s 132 of the Act was carried out at the premise of Mohit Garg and bothers on 25-11-2016 and during ... partly allowed the appeal against which the assessee is in appeal before us. 4. The Ld. AR has stated that a search and seizure action u/s.132 was carried out on 25.11.2016 at the residential premises of the assessee located at C-34, IInd Floor, Vivek Vihar, Delhi and also

Dy. Commissioner of Income Tax, Central Circle-2(2), Hyderabad vs. Sew Infrastructure Limited, Hyderabad

ITA 1717/HYD/2017[2009-10]Status: HeardITAT Hyderabad07 Oct 2024AY 2009-10

Bench: Justice (Retd.) C.V. Bhadang, Shri Mahavir Singh & Shri G. Manjunatha

For Appellant: Shri K.K. ChaitanyaFor Respondent: Smt. Mamata Choudhary

Section 132Section 139(1)Section 143(3)Section 147Section 153ASection 80I

assessment has been completed under Section 143(3) of the Income Tax Act, 1961 on 27.12.2011 accepting the returned income. A search and seizure operation under section 132 of the Income Tax Act, 1961 was conducted on 18-12-2014. Consequent to the search, a notice under Section 153A ... return of income originally filed by the appellant u/s 139(1) of the Act. Further, the appellant cannot take advantage of the search and seizure operation conducted under Section 132 of the Act and the consequent assessment proceedings under Section 153A of the Act, because the provisions of Section 153A

Kothari Jewels Private Limied, Mumbai vs. ACIT, Central Circle-2, Jaipur

In the result, appeal, file filed by the assessee stands party allowed with no order as to cost

ITA 964/JPR/2024[2009-10]Status: DisposedITAT Jaipur04 Oct 2024AY 2009-10

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Rohan Sogani, CAFor Respondent: Shri Gautam Singh Choudhary,JCIT-DR

Section 132Section 153ASection 271(1)Section 271(1)(c)Section 274

present appeal is the second round of litigation of the assessee as the facts of the case are that a search and seizure action under section 132 of Income Tax Act was carried out by the Income Tax department on the KGK group on 6 May 2010, of which assessee

Gemco International, Jaipur vs. Income Tax Officer Ward 2(1), Jaipur

In the result, the appeal filed by the assessee stands partly allowed with no order as to cost

ITA 410/JPR/2024[2012-13]Status: DisposedITAT Jaipur04 Oct 2024AY 2012-13

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Vivek Bhargava, CAFor Respondent: Shri Gautam Singh Choudhary,JCIT-DR

Section 143(3)Section 147Section 148Section 153ASection 153C

racket of person who were involved in providing bogus entries in lieu of commission. Therefore, on the basis of evidences gathered during the search and seizure, it was concluded that these persons floated many such paper concerns for providing 4 GEMCO INTERNATIONAL VS ITO,WARD 2(1), JAIPUR accommodation entries ... conducted under section 132 before 1-6- 2015.” Our case is framed on the basis of material belongs to or pertains to during search and seizure action u/s 132 and on statement of third party during the search and seizure action. The contention that Learned AO was well within

DCIT, CC-2(2), Kolkata, Aaykar Bhawan Poorva vs. Narendra Gopal Singhal, Asansol

In the result, the appeal of the revenue stands dismissed

ITA 1713/KOL/2024[2020-21]Status: DisposedITAT Kolkata03 Oct 2024AY 2020-21

Bench: Shri Sanjay Garg & Shri Sanjay Awasthi

Section 131Section 132(4)Section 250

found and seized from one Bivas Kedia, which was owned up by the assessee. 5. Brief facts of the case are that a search and seizure action was carried out in the case of Shri Kishan Kumar Kalyani & Anr. On 04.04.2019. During the course of search action, a cash

Vengali Abdul Khader, Pattambi vs. ACIT, Central Circle, Thrissur

In the result, the appeal of the assessee is allowed

ITA 46/COCH/2024[2018-2019]Status: DisposedITAT Cochin03 Oct 2024AY 2018-2019

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Vengali Abdul Khader Acit, Central Circle Vilayur West, Poottapalam Aayakr Bahvan, S.T. Nagar Vs. Pattambi 679309 Shaktanthampural Nagar [Pan: Afupa3774J] Thrissur - 680001 (Appellant) (Respondent)

For Appellant: Shri Shaji Paulose, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 132Section 132BSection 139Section 234ASection 234B

record. In so far as the factual aspect of the issue is concerned, there is no dispute that at the time of search and seizure operation conducted in the case of a third party, a locker standing in the name of the assessee was found, wherein, cash amounting to Rs.1 ... found and seized. At the time of search and seizure operation itself, the assessee has declared the cash found as income. However, in the return of income, the assessee could not offer the amount as income, as the assessee did not have the liquidity to discharge the tax liability

DCIT, Central Circle-1, Jaipur vs. Mahaveer Kumar Jain, Jaipur

ITA 469/JPR/2024[2011]Status: DisposedITAT Jaipur03 Oct 2024

For Appellant: Shri Tanju Agarwal AdvocateFor Respondent: Shri Ajey Malik, CIT-DR

Section 69

which the additions were made are found whereas in the instant case, incriminating documents were found and seized during the course of search and seizure proceedings carried out at the premises of the assessee. ITA NO.470/JP/2024 – A.Y. 2012-13 (DEPARTMENT 3 ITA NO. 469 & 470/JP/2024 DCIT, CENTRAL CIRCLE-1, JAIPUR ... which the additions were made arm found whereas in the instant case, incriminating documents were found and seized during the course of search and seizure proceedings carried out at the premises of the assessee. C.O. No.7/JP/2024-A.Y. 2011-12 (Assesse) (1) That on the facts and circumstances of the case

Amar Pratap Steels Private Limited, Jaipur vs. ITO, Ward-7(2), Jaipur

In the result, appeal of the assessee is partly allowed

ITA 108/JPR/2024[2013-14]Status: DisposedITAT Jaipur03 Oct 2024AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Rohan Sogani, CAFor Respondent: Sh. Monisha Choudhary, Addl. CIT

Section 143(2)Section 143(3)Section 36Section 68

Pragati Gems Pvt. Ltd. 50,00,000 Total 1,50,00,000 10 Amar Pratap Steels Pvt. Ltd. vs. ITO III. A search and seizure operation u/s 132(1) of the Income Tax Act, 1961 was carried out by the Investigation Wing, Mumbai in case of Shri Praveen Jain. During

Shyam Mahabirprasad Jatia, Mumbai vs. Income Tax Officer, Central Circle 7(1), Mumbai

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

ITA 401/MUM/2024[2016-17]Status: DisposedITAT Mumbai03 Oct 2024AY 2016-17

Section 132Section 132ASection 139(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 153ASection 57

disallowance of various heads of expenses without any incriminating material found in the course of search. 3. The brief facts are that a search and seizure action u/s.132 was carried out in the case of the assessee on 17/04/2018 and as on date of search, the status of assessment

Shyam Mahabirprasad Jatia, Mumbai vs. Income Tax Officer, Central Circle 7(1), Mumbai

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

ITA 400/MUM/2024[2015-16]Status: DisposedITAT Mumbai03 Oct 2024AY 2015-16

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

Section 132Section 132ASection 139(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 153ASection 57

Shyam Mahabir Prasad Jatia, Mumbai vs. Assistant Commissioner of Income Tax Central Circle 7(1), Mumbai

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

ITA 399/MUM/2024[2013-14]Status: DisposedITAT Mumbai03 Oct 2024AY 2013-14

Section 132Section 132ASection 139(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 153ASection 57

Vinod Sanwaldas Dhingra, Nagpur vs. Assistant Commissioner of Income Tax Central Circle-2(2), Nagpur

In the result, appeal filed by the assessee is partly allowed

ITA 375/NAG/2023[2020-2021]Status: DisposedITAT Nagpur01 Oct 2024AY 2020-2021

Bench: Shri V. Durga Rao

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Sandeep Salonkhe

Section 132(1)Section 143(3)Section 234A

assessee filed its return of income on 14/12/2020, declaring net taxable income at ` 5,28,030, which includes income from business. A search and seizure action under section 132(1) of the Income Tax Act, 1961 (“the Act”) was conducted at residential and business premises of the Kamnani Group, Nagpur ... 16/01/2020, and it was concluded on 28/01/2020. During the search and seizure action in Kamnani Group, some rough noting on document was found. The contention of the Department is that the assessee has made cash transaction with Kamnani Group and there were some jotting and noting. The case

Jaya Balajee Real Media Pvt Ltd, Hyderabad vs. DCIT., Central Circle - 2(3), Hyderabad

In the result, the appeal filed by the assessee is partly allowed

ITA 674/HYD/2024[2017-18]Status: DisposedITAT Hyderabad01 Oct 2024AY 2017-18

Bench: Shri Manjunatha G. Hon’Ble & Shri K. Narasimha Chary Hon’Bleassessment Year – 2017-18 Jaya Balaji Real Media Pvt Vs. The Deputy Commissioner Of Income Tax, Limited, Central Circle – 2(3), Hyderabad. Hyderabad. Pan : Aaecb3005F (Appellant) (Respondent) Assessee By: Shri M.V. Prasad, C.A. Revenue By: Ms. Th Vijaya Lakshmi, Cit-Dr Date Of Hearing: 19.08.2024 Date Of Pronouncement: 01.10.2024

For Appellant: Shri M.V. Prasad, C.AFor Respondent: Ms. TH Vijaya Lakshmi, CIT-DR

Section 132Section 132(4)Section 68

accounts.” 3. The appellant company, M/s. Jaya Balajee Real Media Pvt. Ltd., is engaged in the business of film production and distribution. A search and seizure operation under Section 132 of the Income Tax Act 1961, was conducted in the case of the appellant and its group concerns ... search and seizure operation was conducted on the assessee on the basis of credible information with the department that an amount of Rs. 40.036 crores was deposited in the bank account of the appellant in the old demonetized high denomination notes during the demonetization period. During the course of search

Shri Subodh Agarwal, Kanpur vs. Deputy Commissioner of Income Tax, Central Circle- 1, Kanpur

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

ITA 669/LKW/2018[2016-17]Status: DisposedITAT Lucknow30 Sept 2024AY 2016-17

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Shri Rakesh Garg, AdvoateFor Respondent: Shri S. H. Usmani, CIT(D.R.)

Section 10(38)Section 111Section 132Section 143(2)Section 153ASection 69

brief facts of the case for assessment year 2013-14 in ITA No.667/LKW/2018 are that a search and seizure operation under section 132 of the Income Tax Act, 1961 (hereinafter called ‘the Act’) was conducted at the premises of the assessee and notice under section 153A

Shri Subodh Agarwal, Kanpur vs. Deputy Commissioner of Income Tax, Central Circle- 1, Kanpur

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

ITA 667/LKW/2018[2013-14]Status: DisposedITAT Lucknow30 Sept 2024AY 2013-14

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Shri Rakesh Garg, AdvoateFor Respondent: Shri S. H. Usmani, CIT(D.R.)

Section 10(38)Section 111Section 132Section 143(2)Section 153ASection 69

Asstt. Commissioner of Income Tax, Range-V, Lucknow vs. Patel PAN Products Ltd., Lucknow

In the result, the appeal filed by the revenue is allowed

ITA 736/LKW/2017[2009-10]Status: DisposedITAT Lucknow30 Sept 2024AY 2009-10

Bench: Shri Gd Padmahshali & Shri Subhash Malguriaassessment Year: 2009-10 Acit, Range-V M/S. Patel Pan Products V. Aayakar Bhawan, Ashok Marg, Ltd. Lucknow-226001. 37-38, Gaurabagh, Kursi Road, Lucknow-226002. Pan: Adypa2513M (Appellant) (Respondent) C. O. No. 09/Lkw/2019 (In Arising Out Of Ita. No. 736/Lkw/2017) Assessment Year: 2009-10 M/S. Patel Pan Products Ltd. V. Acit, Range-V 37-38, Gaurabagh, Kursi Road, Aayakar Bhawan, Ashok Lucknow-226002. Marg, Lucknow-226001. Pan:Aaecp0472C (Appellant) (Respondent) Appellant By: Shri P. K. Kappor, Ca Respondent By: Shri Manu Chaurasia, Cit(Dr) Date Of Hearing: 10 07 2024 Date Of Pronouncement: 30 09 2024 O R D E R

For Appellant: Shri P. K. Kappor, CAFor Respondent: Shri Manu Chaurasia, CIT(DR)

Section 132ASection 133ASection 142(1)Section 143(2)Section 275(2)Section 43BSection 68

Rs.60,00,000/- made by the ACIT on account of investment in excess stock said to have been found at the time of search and seizure action, as the same has been surrendered by Shri K. N. Singh Patel and the assessment has been made in this case. Therefore, double