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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

Ankush Ramrao Shinde, Thane vs. Income Tax Officer, Mumbai

In the result, both the Appeals filed by the Assessee stands allowed for statistical purposes in the same terms

ITA 1054/MUM/2023[2011-12]Status: DisposedITAT Mumbai19 Jul 2023AY 2011-12

Bench: Shri Br Baskaran, Am & Shri N. K. Choudhry, Jm आयकरअपीलसं./ I.T.A. No. 1053/Mum/2023 (निर्धारणवर्ा / Assessment Year: 2010-11) & आयकरअपीलसं./I.T.A. No. 1054/Mum/2023 (निर्धारणवर्ा / Assessment Year: 2011-12) Ankush Ramrao Shinde Income Tax Officer 19A, Cosmos Horizon Skyline - 20(1)(1), Mumbai Chs, Pokharan Road 2, Room No. 124, 1St Floor, Versus Thane- 400601 Chambers, Lalbaug, Parel Mumbai-400020 Pan No. Aetps2857J (Appellant) : (Respondent) Appellant By : None Respondent By : Shri. Naganath B. Pasale, Ld. Dr Date Of Hearing : 18.07.2023 Date Of Pronouncement : 19.07.2023 आदेश / O R D E R Per N K Choudhry: These Appeals Have Been Preferred By The Assessee Against The Orders Even Dated 31St March, 2023 Impugned Herein Passed By The Ld. Commissioner Of Income Tax(Appeals)/National Faceless Appeal Centre(Nfac) Delhi, {In Short ‘Ld. Commissioner’ U/S.250 Of The Income Tax Act 1961 (In Short ‘The Act’) For Ays 2010-11 & 2011-12. 2

For Appellant: NoneFor Respondent: Shri. Naganath B. Pasale, Ld. DR
Section 148Section 250Section 69

during the year under consideration. This Fact has been confirmed 3 I.T.A. No. 1053-1054/Mum/2023 Ankush Ramrao Shinde during the course of search and seizure action in the case of Cosmos Group. The statement recorded on oath of Shri. Manish Mehta, Director of said concern, wherein he has admitted ... been considered but the same is not acceptable. The DDIT (Inv.). Unit 1(4), Mumbai vide letter dated 07.03.2016 informed that a search and seizure action was conducted on Cosmos Gorup on 24.09.2014 It was informed that the details of on-money provided by various flat buyers was maintained

Ankush Ramrao Shinde, Thane vs. Income Tax Officer, Mumbai

In the result, both the Appeals filed by the Assessee stands allowed for statistical purposes in the same terms

ITA 1053/MUM/2023[2010-2011]Status: DisposedITAT Mumbai19 Jul 2023AY 2010-2011

Bench: Shri Br Baskaran, Am & Shri N. K. Choudhry, Jm आयकरअपीलसं./ I.T.A. No. 1053/Mum/2023 (निर्धारणवर्ा / Assessment Year: 2010-11) & आयकरअपीलसं./I.T.A. No. 1054/Mum/2023 (निर्धारणवर्ा / Assessment Year: 2011-12) Ankush Ramrao Shinde Income Tax Officer 19A, Cosmos Horizon Skyline - 20(1)(1), Mumbai Chs, Pokharan Road 2, Room No. 124, 1St Floor, Versus Thane- 400601 Chambers, Lalbaug, Parel Mumbai-400020 Pan No. Aetps2857J (Appellant) : (Respondent) Appellant By : None Respondent By : Shri. Naganath B. Pasale, Ld. Dr Date Of Hearing : 18.07.2023 Date Of Pronouncement : 19.07.2023 आदेश / O R D E R Per N K Choudhry: These Appeals Have Been Preferred By The Assessee Against The Orders Even Dated 31St March, 2023 Impugned Herein Passed By The Ld. Commissioner Of Income Tax(Appeals)/National Faceless Appeal Centre(Nfac) Delhi, {In Short ‘Ld. Commissioner’ U/S.250 Of The Income Tax Act 1961 (In Short ‘The Act’) For Ays 2010-11 & 2011-12. 2

For Appellant: NoneFor Respondent: Shri. Naganath B. Pasale, Ld. DR
Section 148Section 250Section 69

during the year under consideration. This Fact has been confirmed 3 I.T.A. No. 1053-1054/Mum/2023 Ankush Ramrao Shinde during the course of search and seizure action in the case of Cosmos Group. The statement recorded on oath of Shri. Manish Mehta, Director of said concern, wherein he has admitted ... been considered but the same is not acceptable. The DDIT (Inv.). Unit 1(4), Mumbai vide letter dated 07.03.2016 informed that a search and seizure action was conducted on Cosmos Gorup on 24.09.2014 It was informed that the details of on-money provided by various flat buyers was maintained