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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

Rubberwala Realty, Mumbai vs. DCIT CC-4(2), Mumbai

ITA 3440/MUM/2023[2018-19]Status: DisposedITAT Mumbai07 Jun 2024AY 2018-19

Bench: Shri Br Baskaran, Am & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T. A. No. 3443/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3442/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3441/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3440/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2018-19) & आयकर अपील सं/ I.T. A. No. 3439/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2019-20) & आयकर अपील सं/ I.T. A. No. 3438/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2020-21) & आयकर अपील सं/ I.T. A. No. 3437/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2021-22) Rubberwala Realty बनधम/ Dcit, Central Circle-4(2) 19Th Floor, Air India Ground Floor, Rubberwala Vs. House, Dr. A Nair Road, Building, Nariman Point, Agripada, Mumbai-400011. Mumbai-400021. आयकर अपील सं/ I.T. A. No. 3531/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2018-19) Dcit, Central Circle-4(2) बनधम/ Rubberwala Realty Room No. 1921, 19Th Floor, Ground Floor, Vs. Air India Building, Nariman Rubberwala House, Dr. A Point, Mumbai-400021. Nair Road, Agripada, Mumbai-400011. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaccr7449B (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Mani Jain, Fca A.Ys. 2015-16 To 2021-22 Rubberwala Realty Revenue By: Shri Sanyogita Nagpal, Cit सुनवाई की तारीख / Date Of Hearing: 08/04/2024 घोषणा की तारीख /Date Of Pronouncement: 07/06/2024

For Appellant: Shri Mani Jain, FCAFor Respondent: Shri Sanyogita Nagpal, CIT
Section 132Section 143(1)Section 143(2)Section 153ASection 68Section 69C

These provisions can be invoked only in cases where the Income-tax Department has exercised its extra ordinary powers of conducting search and seizure operations after complying with stringent pre-conditions prescribed in Section 132 of the Act. We find that Section 153A itself creates the differentiation amongst specified

Rubberwala Realty, Mumbai vs. DCIT CC-4(2), Mumbai

ITA 3439/MUM/2023[2019-20]Status: DisposedITAT Mumbai07 Jun 2024AY 2019-20

Bench: Shri Br Baskaran, Am & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T. A. No. 3443/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3442/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3441/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3440/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2018-19) & आयकर अपील सं/ I.T. A. No. 3439/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2019-20) & आयकर अपील सं/ I.T. A. No. 3438/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2020-21) & आयकर अपील सं/ I.T. A. No. 3437/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2021-22) Rubberwala Realty बनधम/ Dcit, Central Circle-4(2) 19Th Floor, Air India Ground Floor, Rubberwala Vs. House, Dr. A Nair Road, Building, Nariman Point, Agripada, Mumbai-400011. Mumbai-400021. आयकर अपील सं/ I.T. A. No. 3531/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2018-19) Dcit, Central Circle-4(2) बनधम/ Rubberwala Realty Room No. 1921, 19Th Floor, Ground Floor, Vs. Air India Building, Nariman Rubberwala House, Dr. A Point, Mumbai-400021. Nair Road, Agripada, Mumbai-400011. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaccr7449B (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Mani Jain, Fca A.Ys. 2015-16 To 2021-22 Rubberwala Realty Revenue By: Shri Sanyogita Nagpal, Cit सुनवाई की तारीख / Date Of Hearing: 08/04/2024 घोषणा की तारीख /Date Of Pronouncement: 07/06/2024

For Appellant: Shri Mani Jain, FCAFor Respondent: Shri Sanyogita Nagpal, CIT
Section 132Section 143(1)Section 143(2)Section 153ASection 68Section 69C

These provisions can be invoked only in cases where the Income-tax Department has exercised its extra ordinary powers of conducting search and seizure operations after complying with stringent pre-conditions prescribed in Section 132 of the Act. We find that Section 153A itself creates the differentiation amongst specified

Rubberwala Realty, Mumbai vs. DCIT CC-4(2), Mumbai

ITA 3438/MUM/2023[2020-21]Status: DisposedITAT Mumbai07 Jun 2024AY 2020-21

Bench: Shri Br Baskaran, Am & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T. A. No. 3443/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3442/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3441/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3440/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2018-19) & आयकर अपील सं/ I.T. A. No. 3439/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2019-20) & आयकर अपील सं/ I.T. A. No. 3438/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2020-21) & आयकर अपील सं/ I.T. A. No. 3437/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2021-22) Rubberwala Realty बनधम/ Dcit, Central Circle-4(2) 19Th Floor, Air India Ground Floor, Rubberwala Vs. House, Dr. A Nair Road, Building, Nariman Point, Agripada, Mumbai-400011. Mumbai-400021. आयकर अपील सं/ I.T. A. No. 3531/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2018-19) Dcit, Central Circle-4(2) बनधम/ Rubberwala Realty Room No. 1921, 19Th Floor, Ground Floor, Vs. Air India Building, Nariman Rubberwala House, Dr. A Point, Mumbai-400021. Nair Road, Agripada, Mumbai-400011. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaccr7449B (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Mani Jain, Fca A.Ys. 2015-16 To 2021-22 Rubberwala Realty Revenue By: Shri Sanyogita Nagpal, Cit सुनवाई की तारीख / Date Of Hearing: 08/04/2024 घोषणा की तारीख /Date Of Pronouncement: 07/06/2024

For Appellant: Shri Mani Jain, FCAFor Respondent: Shri Sanyogita Nagpal, CIT
Section 132Section 143(1)Section 143(2)Section 153ASection 68Section 69C

These provisions can be invoked only in cases where the Income-tax Department has exercised its extra ordinary powers of conducting search and seizure operations after complying with stringent pre-conditions prescribed in Section 132 of the Act. We find that Section 153A itself creates the differentiation amongst specified

Rubberwala Realty, Mumbai vs. DCIT CC-4(2), Mumbai

ITA 3437/MUM/2023[2021-22]Status: DisposedITAT Mumbai07 Jun 2024AY 2021-22

Bench: Shri Br Baskaran, Am & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T. A. No. 3443/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3442/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3441/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3440/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2018-19) & आयकर अपील सं/ I.T. A. No. 3439/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2019-20) & आयकर अपील सं/ I.T. A. No. 3438/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2020-21) & आयकर अपील सं/ I.T. A. No. 3437/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2021-22) Rubberwala Realty बनधम/ Dcit, Central Circle-4(2) 19Th Floor, Air India Ground Floor, Rubberwala Vs. House, Dr. A Nair Road, Building, Nariman Point, Agripada, Mumbai-400011. Mumbai-400021. आयकर अपील सं/ I.T. A. No. 3531/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2018-19) Dcit, Central Circle-4(2) बनधम/ Rubberwala Realty Room No. 1921, 19Th Floor, Ground Floor, Vs. Air India Building, Nariman Rubberwala House, Dr. A Point, Mumbai-400021. Nair Road, Agripada, Mumbai-400011. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaccr7449B (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Mani Jain, Fca A.Ys. 2015-16 To 2021-22 Rubberwala Realty Revenue By: Shri Sanyogita Nagpal, Cit सुनवाई की तारीख / Date Of Hearing: 08/04/2024 घोषणा की तारीख /Date Of Pronouncement: 07/06/2024

For Appellant: Shri Mani Jain, FCAFor Respondent: Shri Sanyogita Nagpal, CIT
Section 132Section 143(1)Section 143(2)Section 153ASection 68Section 69C

These provisions can be invoked only in cases where the Income-tax Department has exercised its extra ordinary powers of conducting search and seizure operations after complying with stringent pre-conditions prescribed in Section 132 of the Act. We find that Section 153A itself creates the differentiation amongst specified