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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

Mr Bhavesh Kantilal Kubadia, Mumbai vs. Income Tax Officer, Ward-21(1)(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 1490/MUM/2023[2013-2014]Status: DisposedITAT Mumbai19 Mar 2024AY 2013-2014

Bench: Shri Aby T. Varkey, Jm & Ms Padmavathy S, Am आयकर अपील सं/ I.T.A. No.1490/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2013-14) Mr. Bhavesh Kantilal बिधम/ Ito, Ward-21(1)(2) Kubadia Room No. 104, 1St Floor, Vs. 7, 2Nd Floor, Neminath Piramal Chamber, Building, S. K. Bole Road, Lalbaug, Parel, Mumbai- (Dadar (W), Mumbai- 400012. 400028. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Agrpk2377D (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Neelkanth Khandelwal Revenue By: Shri Ashok Kumar Ambastha (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 20/02/2024 घोषणा की तारीख /Date Of Pronouncement: 19/03/2024 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi Dated 24.04.2023 For The Assessment Year 2013-14. 2. The Main Grievance Of The Assessee Is Against The Action Of The Ld. Cit(A) Upholding The Action Of The Ao Making An Addition Of Rs.77,02,597 U/S 68 Of The Income Tax Act, 1961 (Hereinafter Referred “The Act” Which According To The Assessee Ought To Have Been Held To Be Exempt U/S 10(38) Of The Act As Well As Upholding The Addition Of Rs.2,31,038/- As Commission (3% Of Ltcg) For Arranging Bogus Ltcg U/S 69 Of The Act.

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Ashok Kumar Ambastha (Sr. AR)
Section 10(38)Section 147Section 68Section 69

beneficiaries. And thereafter, the AO discussed about investigations carried out against entry operators at para 8 to 8.5. The AO also noted that search and seizure action u/s 132 was conducted in the case of Mr Bikash Sureka, Mr.Subrata Haldar, Mr Praveen Kumar Agarwal, Mr Anuj Agarwal, Mr Pawan Kalyan

ACIT, CC- 3(4), Kolkata vs. M/S. Himatsingka Seide Limited, Bangalore

In the result, appeal of the assessee in IT(SS)A No

ITA 785/KOL/2018[2008-09]Status: DisposedITAT Kolkata15 Mar 2024AY 2008-09

Bench: Shri Sanjay Garg & Shri Girish Agrawalit(Ss)A No.17/Kol/2018 Assessment Year: 2008-09 Himatsingka Seide Ltd. Deputy Commissioner Of 10/24, Kumara Krupa Road, High Vs. Income Tax, Central Circle- Grounds, Bangalore-560001. Xvi, Kolkata. (Pan: Aaach3507N) (Appellant) (Respondent) & It(Ss)A No.20/Kol/2018 Assessment Year: 2008-09 Assistant Commissioner Of Himatsingka Seide Ltd. Vs. Income-Tax, Central Circle-3(4), Kolkata. (Appellant) (Respondent) & Assessment Year: 2008-09 Assistant Commissioner Of Himatsingka Seide Ltd. Vs. Income-Tax, Central Circle-3(4), Kolkata. (Appellant) (Respondent)

For Appellant: Shri Nageswar Rao, Sr. AdvocateFor Respondent: Shri Abhijit Kundu, CIT, DR
Section 143(3)Section 14ASection 153ASection 271Section 92C

into three appeals BY both, the revenue and the assessee, certain events with their chronology are important to be taken note of. A search and seizure operation u/s. 132 of the Act was conducted in “Himatsingka Group” on 22.09.2011. Pursuant to the search operations, notices u/s. 153A ... earlier assessment year and such adjustment has been upheld by the judicial authorities or is pending in appeal; and (c) where search and seizure or survey operations have been carried out under the provisions of the Income-tax Act and findings regarding trans- fer pricing issues in respect of international

DCIT Central Circle-1, Noida vs. Dynamic Infraplanners Pvt. Ltd., Delhi

In the result, the appeals of the Revenue are dismissed

ITA 1645/DEL/2023[2012-13]Status: DisposedITAT Delhi15 Mar 2024AY 2012-13

Bench: Sh. Kul Bharatdr. B. R. R. Kumarita No. 1644/Del/2023 : Asstt. Year : 2011-12 Ita No. 1645/Del/2023 : Asstt. Year : 2012-13 Dcit, Vs. Dynamic Infraplanners Pvt. Ltd., 30/27, 1St Floor, East Patel Nagar, Central Circle-1, Noida-201301 New Delhi-110008 (Appellant) (Respondent) Pan No. Aaccd2264Q Assessee By : Dr. Shashwat Bajpai, Adv. Revenue By : Sh. N. G. Joseph Gangte, Cit-Dr Date Of Hearing: 13.03.2024 Date Of Pronouncement: 15.03.2024 Order Per Dr. B. R. R. Kumar: The Present Appeals Have Been Filed By The Revenue Against The Orders Of Ld. Cit(A)-4, Kanpur Dated 23.03.2023. 2. Since, The Issue Involved In Both The Appeals Are Similar, They Were Heard Together & Being Adjudicated By A Common Order. In 1644/Del/2023, Following Grounds Have Been Raised By The Revenue:

For Appellant: Dr. Shashwat Bajpai, AdvFor Respondent: Sh. N. G. Joseph Gangte, CIT-DR
Section 132Section 143(2)Section 153Section 153(1)Section 153ASection 153A(1)Section 68

decision of this Court in Kabul Chawla (supra) beginning with the Gujarat High Court in Saumya Construction (P.) Ltd. (supra). There, a search and seizure operation was carried out on 7th October, 2009 and an assessment came to be framed under Section 143(3) read with Section ... held that there had to be incriminating material qua each of the AYs in which additions were sought to be made pursuant to search and seizure operation. The Calcutta High Court in Salasar Stock Broking Ltd. (supra), too, followed the decision of this Court in Kabul Chawla (supra). In Gurinder

DCIT Central Circle-1, Noida vs. Dynamic Infraplanners Pvt. Ltd., Delhi

In the result, the appeals of the Revenue are dismissed

ITA 1644/DEL/2023[2011-12]Status: DisposedITAT Delhi15 Mar 2024AY 2011-12

Bench: Sh. Kul Bharatdr. B. R. R. Kumarita No. 1644/Del/2023 : Asstt. Year : 2011-12 Ita No. 1645/Del/2023 : Asstt. Year : 2012-13 Dcit, Vs. Dynamic Infraplanners Pvt. Ltd., 30/27, 1St Floor, East Patel Nagar, Central Circle-1, Noida-201301 New Delhi-110008 (Appellant) (Respondent) Pan No. Aaccd2264Q Assessee By : Dr. Shashwat Bajpai, Adv. Revenue By : Sh. N. G. Joseph Gangte, Cit-Dr Date Of Hearing: 13.03.2024 Date Of Pronouncement: 15.03.2024 Order Per Dr. B. R. R. Kumar: The Present Appeals Have Been Filed By The Revenue Against The Orders Of Ld. Cit(A)-4, Kanpur Dated 23.03.2023. 2. Since, The Issue Involved In Both The Appeals Are Similar, They Were Heard Together & Being Adjudicated By A Common Order. In 1644/Del/2023, Following Grounds Have Been Raised By The Revenue:

For Appellant: Dr. Shashwat Bajpai, AdvFor Respondent: Sh. N. G. Joseph Gangte, CIT-DR
Section 132Section 143(2)Section 153Section 153(1)Section 153ASection 153A(1)Section 68

decision of this Court in Kabul Chawla (supra) beginning with the Gujarat High Court in Saumya Construction (P.) Ltd. (supra). There, a search and seizure operation was carried out on 7th October, 2009 and an assessment came to be framed under Section 143(3) read with Section ... held that there had to be incriminating material qua each of the AYs in which additions were sought to be made pursuant to search and seizure operation. The Calcutta High Court in Salasar Stock Broking Ltd. (supra), too, followed the decision of this Court in Kabul Chawla (supra). In Gurinder