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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

Assistant Commissioner of Income Tax, Thane West vs. Konark Infrastructure Limited, Ulhasnagar

In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

ITA 3088/MUM/2023[2017-18]Status: DisposedITAT Mumbai27 Feb 2024AY 2017-18

Bench: Shri Br Baskaran, Am & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No. 3025/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2017-18) Konark Infrastructure Ltd बिधम/ Dcit, Central Circle – 4 Ground Floor, Sapna 6Th Floor, Ashar It Park, Vs. Talkies, Konark Plaza, Near 16Z, Waghle Estate, Sapna Garden, Ulhasnagar Thane (W) 42100. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aabck6745L (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) आयकर अपील सं/ I.T.A. No. 3088/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2017-18) Dcit, Central Circle – 4 बिधम/ Konark Infrastructure Ltd 6Th Floor, Ashar It Park, Ground Floor, Sapna Vs. 16Z, Waghle Estate, Thane Talkies, Konark Plaza, (W) Near Sapna Garden, Ulhasnagar 42100. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aabck6745L (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Vijay Mehta Revenue By: Shri Biswanant Das, Cit Dr सुनवाई की तारीख / Date Of Hearing: 14/02/2024 घोषणा की तारीख /Date Of Pronouncement: 27/02/2024 आदेश / O R D E R Per Aby T. Varkey, Jm:

For Appellant: Shri Vijay MehtaFor Respondent: Shri Biswanant Das, CIT DR
Section 132Section 153A

account of alleged cash on-monies received on sale of shop. Brief facts of the case are that, a search and seizure operation u/s 132 of the Income Tax Act, 1961 (hereinafter “the Act”) was carried out on 23.01.2018 on Konark Group and its associate concerns including the assessee which

Konark Infrastructure Ltd, Ulhasnagar vs. DCIT Central Circle - 4, Thane

In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

ITA 3025/MUM/2023[2017-18]Status: DisposedITAT Mumbai27 Feb 2024AY 2017-18

Bench: Shri Br Baskaran, Am & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No. 3025/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2017-18) Konark Infrastructure Ltd बिधम/ Dcit, Central Circle – 4 Ground Floor, Sapna 6Th Floor, Ashar It Park, Vs. Talkies, Konark Plaza, Near 16Z, Waghle Estate, Sapna Garden, Ulhasnagar Thane (W) 42100. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aabck6745L (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) आयकर अपील सं/ I.T.A. No. 3088/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2017-18) Dcit, Central Circle – 4 बिधम/ Konark Infrastructure Ltd 6Th Floor, Ashar It Park, Ground Floor, Sapna Vs. 16Z, Waghle Estate, Thane Talkies, Konark Plaza, (W) Near Sapna Garden, Ulhasnagar 42100. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aabck6745L (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Vijay Mehta Revenue By: Shri Biswanant Das, Cit Dr सुनवाई की तारीख / Date Of Hearing: 14/02/2024 घोषणा की तारीख /Date Of Pronouncement: 27/02/2024 आदेश / O R D E R Per Aby T. Varkey, Jm:

For Appellant: Shri Vijay MehtaFor Respondent: Shri Biswanant Das, CIT DR
Section 132Section 153A

account of alleged cash on-monies received on sale of shop. Brief facts of the case are that, a search and seizure operation u/s 132 of the Income Tax Act, 1961 (hereinafter “the Act”) was carried out on 23.01.2018 on Konark Group and its associate concerns including the assessee which

Vidhya Devi, Noida vs. DCIT, Central Circle, Noida

In the result, the appeal of the assessee is allowed

ITA 8198/DEL/2018[2012-13]Status: DisposedITAT Delhi22 Feb 2024AY 2012-13

Bench: Sh. Saktijit Dey & Sh. M. Balaganeshassessment Year: 2012-13 Vidhya Devi Dcit C/O M/S. Rra Tax India, D- Vs Central Circle 28, South Extension, Part-I, Noida New Delhi Pan No.Asbpd0089B (Appellant) (Respondent) Appellant By Dr. Rakesh Gupta, Advocate Sh. Somil Agarwal, Advocate Sh. Deepesh Garg, Advocate Respondent By Sh. Daya Inder Singh Sidhu, Cit Dr Date Of Hearing: 07/02/2024 Date Of Pronouncement: 22/02/2024 Order Per Saktijit Dey,Vp: This Is An Appeal By The Assessee Arising Out Of Order Dated 23.10.2018 Of Learned Commissioner Of Income Tax (Appeals) – 4 (For Short “Cit(A)”), Kanpur For The Assessment Year 2012-13. 2. Though, The Assessee Has Raised Multiple Grounds Both On Jurisdictional Issue As Well As On Merits, However, At The Very Outset We Proceed To Decide The Jurisdictional Issue Raised In Ground No.1, As It Goes To The Root Of The Matter.

Section 132Section 153Section 153C

challenged the additions on the ground that they are not based on any incriminating material. 4. Briefly, the facts are, based on a search and seizure operation conducted u/s. 132 of the Act in case of third parties proceeding u/s.153C were initiated in case of the assessee. Ultimately, the Assessing ... saved on seized material, learned DR submitted that the additions have been made on the basis of incriminating material found in course of search and seizure operation, though, he fairly submitted that in the satisfaction note the AO has not referred to such seized material. 9. We have considered rival