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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

Syed Gulam Mohiuddin, Hyderabad vs. ITO, International Taxation-1, Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 136/HYD/2023[2017-18]Status: DisposedITAT Hyderabad03 Jun 2024AY 2017-18

Bench: Shri Mahavir Singh, Vice- & Shri Manjunatha, G.आ.अपी.सं /Ita No.136/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2017-18) Shri Syed Gulam Vs. Income Tax Officer Mohiuddin (International Taxation)-1 Hyderabad Hyderabad Pan:Decpm0365H (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri Shiva Sewak, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 16/05/2024 घोषणा की तारीख/Pronouncement: 03/06/2024 आदेश/Order Per Manjunatha, G. A.M This Appeal Filed By The Assessee Is Directed Against The Assessment Order Dated 12.01.2023 Of The Learned Assessing Officer (International Taxation-1), Hyderabad, Relating To A.Y.2017-18. 2. The Grounds Raised By The Assessee Read As Under: “1. The Final Assessment Order Passed By The Income Tax Officer (Int Taxn)-1,Hyd (Herein After Referred To As 'Ao) Is Erroneous Both On Facts & In Law To The Extent The Order Is Prejudicial To The Interest Of The Appellant.

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri Shiva Sewak, CIT(DR)
Section 147Section 148Section 148(2)Section 151Section 69

assessment on account of non-disclosure of consideration paid for purchase of property. As per the reasons recorded by the Assessing Officer, a search and seizure operation u/s 132 of the I.T. Act was conducted in the case of M/s. Skill Promoters (P) Ltd on 22.10.2019. During the course

Deputy Commissioner of Inome Tax, Central Circle-2(1), Hyderabad vs. Nama Seetaiah, Hyderabad

In the result, appeals filed by the assessee for the A

ITA 454/HYD/2021[2011-12]Status: DisposedITAT Hyderabad03 Jun 2024AY 2011-12

Bench: Shri Mahavir Singh, Vice- & Shri Manjunatha, G.आ.अपी.सं /Ita Nos.1523/Hyd/2019 & 393/Hyd/2021 (िनधा"रण वष"/Assessment Year: 2010-11 & 2011-12) Shri Nama Seetaiah Vs. Dy. C. I. T. Hyderabad Central Circle 3(2) Pan:Aaupn8501F Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita No.454/Hyd/2021 (िनधा"रण वष"/Assessment Year: 2011-12) Dy. C. I. T. Vs. Shri Nama Seetaiah Central Circle 2(1) Hyderabad Hyderabad Pan:Aaupn8501F (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri Shakeer Ahmed, Dr सुनवाई की तारीख/Date Of Hearing: 14/05/2024 घोषणा की तारीख/Pronouncement: 03/06/2024 आदेश/Order Per Manjunatha, G. A.M These Cross Appeals Filed By The Assessee, As Well As The Revenue Are Directed Against, The Separate But Identical Orders Of The Learned Cit (A) 12 Hyderabad Even Dated 22.08.2019

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri Shakeer Ahmed, DR
Section 132

return of income for the A.Y 2010-11 on Page 3 of 30 ITA Nos 1523 393 454 Nama Seetaiah 17/12/2011. A search and seizure operation u/s 132 of the I.T. Act, 1961 was carried out in the premises of M/s. Madhucon Projects Ltd and its group of cases ... Under identical set of facts, the Tribunal has held as under: “Section 132(4A) of the Income-tax Act, 1961 -Search and seizure - ITO found certain entries relating to purchases made by assessee in books of another firm R - assessee denied transaction beyond that accounted for in its own books

Nama Seetaiah, Hyderabad vs. Deputy Commissioner of Income Tax, Central Circle-3(2), Hyderabad

In the result, appeals filed by the assessee for the A

ITA 393/HYD/2021[2011-12]Status: DisposedITAT Hyderabad03 Jun 2024AY 2011-12

Bench: Shri Mahavir Singh, Vice- & Shri Manjunatha, G.आ.अपी.सं /Ita Nos.1523/Hyd/2019 & 393/Hyd/2021 (िनधा"रण वष"/Assessment Year: 2010-11 & 2011-12) Shri Nama Seetaiah Vs. Dy. C. I. T. Hyderabad Central Circle 3(2) Pan:Aaupn8501F Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita No.454/Hyd/2021 (िनधा"रण वष"/Assessment Year: 2011-12) Dy. C. I. T. Vs. Shri Nama Seetaiah Central Circle 2(1) Hyderabad Hyderabad Pan:Aaupn8501F (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri Shakeer Ahmed, Dr सुनवाई की तारीख/Date Of Hearing: 14/05/2024 घोषणा की तारीख/Pronouncement: 03/06/2024 आदेश/Order Per Manjunatha, G. A.M These Cross Appeals Filed By The Assessee, As Well As The Revenue Are Directed Against, The Separate But Identical Orders Of The Learned Cit (A) 12 Hyderabad Even Dated 22.08.2019

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri Shakeer Ahmed, DR
Section 132

return of income for the A.Y 2010-11 on Page 3 of 30 ITA Nos 1523 393 454 Nama Seetaiah 17/12/2011. A search and seizure operation u/s 132 of the I.T. Act, 1961 was carried out in the premises of M/s. Madhucon Projects Ltd and its group of cases ... Under identical set of facts, the Tribunal has held as under: “Section 132(4A) of the Income-tax Act, 1961 -Search and seizure - ITO found certain entries relating to purchases made by assessee in books of another firm R - assessee denied transaction beyond that accounted for in its own books

Nama Seetaiah, Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-3, Hyderabad

In the result, appeals filed by the assessee for the A

ITA 1523/HYD/2019[2010-11]Status: DisposedITAT Hyderabad03 Jun 2024AY 2010-11

Bench: Shri Mahavir Singh, Vice- & Shri Manjunatha, G.आ.अपी.सं /Ita Nos.1523/Hyd/2019 & 393/Hyd/2021 (िनधा"रण वष"/Assessment Year: 2010-11 & 2011-12) Shri Nama Seetaiah Vs. Dy. C. I. T. Hyderabad Central Circle 3(2) Pan:Aaupn8501F Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita No.454/Hyd/2021 (िनधा"रण वष"/Assessment Year: 2011-12) Dy. C. I. T. Vs. Shri Nama Seetaiah Central Circle 2(1) Hyderabad Hyderabad Pan:Aaupn8501F (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri Shakeer Ahmed, Dr सुनवाई की तारीख/Date Of Hearing: 14/05/2024 घोषणा की तारीख/Pronouncement: 03/06/2024 आदेश/Order Per Manjunatha, G. A.M These Cross Appeals Filed By The Assessee, As Well As The Revenue Are Directed Against, The Separate But Identical Orders Of The Learned Cit (A) 12 Hyderabad Even Dated 22.08.2019

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri Shakeer Ahmed, DR
Section 132

return of income for the A.Y 2010-11 on Page 3 of 30 ITA Nos 1523 393 454 Nama Seetaiah 17/12/2011. A search and seizure operation u/s 132 of the I.T. Act, 1961 was carried out in the premises of M/s. Madhucon Projects Ltd and its group of cases ... Under identical set of facts, the Tribunal has held as under: “Section 132(4A) of the Income-tax Act, 1961 -Search and seizure - ITO found certain entries relating to purchases made by assessee in books of another firm R - assessee denied transaction beyond that accounted for in its own books