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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

Brijwasi Jewellers, New Delhi vs. ACIT Central Circle-06, New Delhi

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 9355/DEL/2019[2011-12]Status: DisposedITAT Delhi19 Oct 2023AY 2011-12

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 9284/Del/2019 : Asstt. Year : 2010-11 Ita No. 9355/Del/2019 : Asstt. Year : 2011-12 Ita No. 9356/Del/2019 : Asstt. Year : 2012-13 Ita No. 1027/Del/2021 : Asstt. Year : 2017-18 Brijwasi Jewellers, Vs Acit, 1170, Kucha Mahajani, Chandni Central Circle-14, Chowk, Delhi-110006 New Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Ita No. 880/Del/2020 : Asstt. Year : 2010-11 Ita No. 881/Del/2020 : Asstt. Year : 2011-12 Ita No. 882/Del/2020 : Asstt. Year : 2012-13 Ita No. 1950/Del/2021 : Asstt. Year : 2017-18 Acit, Vs Brijwasi Jewellers, Central Circle-14, 1170, Kucha Mahajani, Chandni New Delhi-110006 Chowk, Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Assessee By : Sh. Ved Jain, Adv. & Sh. Aman Garg, Ca Revenue By : Sh. Kanv Bali, Sr. Dr Date Of Hearing: 08.08.2023 Date Of Pronouncement: 19.10.2023 Order Per Bench:

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Sh. Kanv Bali, Sr. DR
Section 142(3)Section 143(3)Section 147Section 148

disallowing ITA Nos. 9284, 9355, 9356/Del/2019 ITA Nos. 1027 & 1950/De/2021 Brijwasi Jewellers miscellaneous expenses of Rs 12,887/-. Thereafter on 16.10.2014, a search and seizure operation was conducted on assessee. And a Panchnama was drawn in the name of the assessee. During the course of search operation, no discrepancy ... assessee filed its return of income u/s 139(1) on 23.09.2010 declaring an income of Rs. 30,41,790/-. Thereafter on 16.10.2014, a search and seizure operation was conducted on assessee along with Brijwasi Jewellers. Consequent to the search action, notice u/s 153A with respect

Brijwasi Jewellers, New Delhi vs. ACIT Central Circle-06, New Delhi

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 9284/DEL/2019[2010-11]Status: DisposedITAT Delhi19 Oct 2023AY 2010-11

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 9284/Del/2019 : Asstt. Year : 2010-11 Ita No. 9355/Del/2019 : Asstt. Year : 2011-12 Ita No. 9356/Del/2019 : Asstt. Year : 2012-13 Ita No. 1027/Del/2021 : Asstt. Year : 2017-18 Brijwasi Jewellers, Vs Acit, 1170, Kucha Mahajani, Chandni Central Circle-14, Chowk, Delhi-110006 New Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Ita No. 880/Del/2020 : Asstt. Year : 2010-11 Ita No. 881/Del/2020 : Asstt. Year : 2011-12 Ita No. 882/Del/2020 : Asstt. Year : 2012-13 Ita No. 1950/Del/2021 : Asstt. Year : 2017-18 Acit, Vs Brijwasi Jewellers, Central Circle-14, 1170, Kucha Mahajani, Chandni New Delhi-110006 Chowk, Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Assessee By : Sh. Ved Jain, Adv. & Sh. Aman Garg, Ca Revenue By : Sh. Kanv Bali, Sr. Dr Date Of Hearing: 08.08.2023 Date Of Pronouncement: 19.10.2023 Order Per Bench:

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Sh. Kanv Bali, Sr. DR
Section 142(3)Section 143(3)Section 147Section 148

disallowing ITA Nos. 9284, 9355, 9356/Del/2019 ITA Nos. 1027 & 1950/De/2021 Brijwasi Jewellers miscellaneous expenses of Rs 12,887/-. Thereafter on 16.10.2014, a search and seizure operation was conducted on assessee. And a Panchnama was drawn in the name of the assessee. During the course of search operation, no discrepancy ... assessee filed its return of income u/s 139(1) on 23.09.2010 declaring an income of Rs. 30,41,790/-. Thereafter on 16.10.2014, a search and seizure operation was conducted on assessee along with Brijwasi Jewellers. Consequent to the search action, notice u/s 153A with respect

Dy. CIT, Central Circle-2(2), Nagpur vs. M/S. Sidheshwar Coal Corporation, Indore (M.P.)

In the result, the appeal filed by the Revenue stands partly allowed for statistical purposes

ITA 122/NAG/2017[2010-11]Status: DisposedITAT Nagpur18 Oct 2023AY 2010-11

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita No.122/Nag/2017 िनधा"रण वष" / Assessment Year : 2010-11 Dcit, Central Circle-2(2), Vs. Sidheshwar Coal Nagpur. Corporation, Dewas Naka, Lasudiya Mori, Near Agrawal Tol Kunta, Indore- 452010. Pan : Abgfs4604R Appellant Respondent Revenue By : Shri Kailsh Kanojiya Assessee By : None Date Of Hearing : 16.10.2023 Date Of Pronouncement : 18.10.2023 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Revenue Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)- 3, Nagpur [‘The Cit(A)’] Dated 30.01.2017 For The Assessment Year 2010-11. 2. Briefly, The Facts Of The Case Are That The Appellant Is A Partnership Firm Engaged In The Business Of Trading In Coal. The Return Of Income For The Assessment Year 2010-11 Was Filed On 29.09.2010 Declaring Total Income Of Rs.41,340/-. Subsequently, The Search & Seizure Operations U/S 132 Of The Income Tax Act, 1961 (‘The Act’) Were Conducted In The Residential & Business

For Appellant: NoneFor Respondent: Shri Kailsh Kanojiya
Section 132Section 143(3)

coal. The Return of Income for the assessment year 2010-11 was filed on 29.09.2010 declaring total income of Rs.41,340/-. Subsequently, the search and seizure operations u/s 132 of the Income Tax Act, 1961 (‘the Act’) were conducted in the residential and business 2 premises of the assessee ... stated that during the course of search and seizure operations, certain incriminating material was found and impounded in the business premises of the assessee. Based on such impounded material, several additions were made. Accordingly, the assessment was completed by the Assistant Commissioner of Income Tax, Central Circle-1(2), Nagpur