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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

Dollars Colony Phase-1, Vijayawada vs. Assistant Commissioner of Income Tax, Central Circle-2, Rajahmundry

In the result, appeals filed by the assessee are allowed and the cross appeals filed by the revenue are dismissed

ITA 220/VIZ/2022[2020-21]Status: DisposedITAT Visakhapatnam16 Mar 2023AY 2020-21

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.218-220/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2018-19 To2020-21) M/S Dollars Colony Vs. Asst.Commissioner Of Phase-1, D.No.40-3/1-46 Income Tax Krishna Nagar, Venkateswarapuram Central Circle-2 Vijayawada Rajahmundry [Pan : Aacad6957E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.176/Viz/2022 & 177/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2018-19& 2019-20) Asst.Commissioner Of Income Tax Vs. M/S Dollars Colony Central Circle-2 Phase-1, D.No.40-3/1-46 Rajahmundry Krishna Nagar Venkateswarapuram Vijayawada [Pan : Aacad6957E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri M.V.Prasad, Ar प्रत्यधथी की ओर से / Respondent By : Shri M.N.Murthy Naik, Cit(Dr) सुनवधई की तधरीख / Date Of Hearing 21.02.2023 : घोर्णध की तधरीख/Date Of Pronouncement : 16.03.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy:

For Appellant: Shri M.V.Prasad, ARFor Respondent: Shri M.N.Murthy Naik, CIT(DR)
Section 131Section 132Section 132(4)Section 153C

estate business, filed it’s return of income for the A.Y.2018-19 on 30.09.2018, declaring a total income of Rs.2,25,34,620/-. A search and seizure operation u/s 132 of the Income Tax Act, 1961 (in short “Act”) was conducted on 28.01.2021 in the group cases of M/s Ushabala Group

Dollars Colony Phase-1, Vijayawada vs. Assistant Commissioner of Income Tax, Central Circle-2, Rajahmundry

In the result, appeals filed by the assessee are allowed and the cross appeals filed by the revenue are dismissed

ITA 219/VIZ/2022[2019-20]Status: DisposedITAT Visakhapatnam16 Mar 2023AY 2019-20

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.218-220/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2018-19 To2020-21) M/S Dollars Colony Vs. Asst.Commissioner Of Phase-1, D.No.40-3/1-46 Income Tax Krishna Nagar, Venkateswarapuram Central Circle-2 Vijayawada Rajahmundry [Pan : Aacad6957E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.176/Viz/2022 & 177/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2018-19& 2019-20) Asst.Commissioner Of Income Tax Vs. M/S Dollars Colony Central Circle-2 Phase-1, D.No.40-3/1-46 Rajahmundry Krishna Nagar Venkateswarapuram Vijayawada [Pan : Aacad6957E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri M.V.Prasad, Ar प्रत्यधथी की ओर से / Respondent By : Shri M.N.Murthy Naik, Cit(Dr) सुनवधई की तधरीख / Date Of Hearing 21.02.2023 : घोर्णध की तधरीख/Date Of Pronouncement : 16.03.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy:

For Appellant: Shri M.V.Prasad, ARFor Respondent: Shri M.N.Murthy Naik, CIT(DR)
Section 131Section 132Section 132(4)Section 153C

estate business, filed it’s return of income for the A.Y.2018-19 on 30.09.2018, declaring a total income of Rs.2,25,34,620/-. A search and seizure operation u/s 132 of the Income Tax Act, 1961 (in short “Act”) was conducted on 28.01.2021 in the group cases of M/s Ushabala Group

Dollars Colony Phase-1, Vijayawada vs. Assistant Commissioner of Income Tax, Central Circle-2, Rajahmundry

In the result, appeals filed by the assessee are allowed and the cross appeals filed by the revenue are dismissed

ITA 218/VIZ/2022[2018-19]Status: DisposedITAT Visakhapatnam16 Mar 2023AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.218-220/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2018-19 To2020-21) M/S Dollars Colony Vs. Asst.Commissioner Of Phase-1, D.No.40-3/1-46 Income Tax Krishna Nagar, Venkateswarapuram Central Circle-2 Vijayawada Rajahmundry [Pan : Aacad6957E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.176/Viz/2022 & 177/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2018-19& 2019-20) Asst.Commissioner Of Income Tax Vs. M/S Dollars Colony Central Circle-2 Phase-1, D.No.40-3/1-46 Rajahmundry Krishna Nagar Venkateswarapuram Vijayawada [Pan : Aacad6957E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri M.V.Prasad, Ar प्रत्यधथी की ओर से / Respondent By : Shri M.N.Murthy Naik, Cit(Dr) सुनवधई की तधरीख / Date Of Hearing 21.02.2023 : घोर्णध की तधरीख/Date Of Pronouncement : 16.03.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy:

For Appellant: Shri M.V.Prasad, ARFor Respondent: Shri M.N.Murthy Naik, CIT(DR)
Section 131Section 132Section 132(4)Section 153C

estate business, filed it’s return of income for the A.Y.2018-19 on 30.09.2018, declaring a total income of Rs.2,25,34,620/-. A search and seizure operation u/s 132 of the Income Tax Act, 1961 (in short “Act”) was conducted on 28.01.2021 in the group cases of M/s Ushabala Group

Assistant Commissioner of Income Tax, Central Circle-2, Rajahmundry vs. Dollars Colony Phase-1, Vijayawada

In the result, appeals filed by the assessee are allowed and the cross appeals filed by the revenue are dismissed

ITA 177/VIZ/2022[2019-20]Status: DisposedITAT Visakhapatnam16 Mar 2023AY 2019-20

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.218-220/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2018-19 To2020-21) M/S Dollars Colony Vs. Asst.Commissioner Of Phase-1, D.No.40-3/1-46 Income Tax Krishna Nagar, Venkateswarapuram Central Circle-2 Vijayawada Rajahmundry [Pan : Aacad6957E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.176/Viz/2022 & 177/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2018-19& 2019-20) Asst.Commissioner Of Income Tax Vs. M/S Dollars Colony Central Circle-2 Phase-1, D.No.40-3/1-46 Rajahmundry Krishna Nagar Venkateswarapuram Vijayawada [Pan : Aacad6957E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri M.V.Prasad, Ar प्रत्यधथी की ओर से / Respondent By : Shri M.N.Murthy Naik, Cit(Dr) सुनवधई की तधरीख / Date Of Hearing 21.02.2023 : घोर्णध की तधरीख/Date Of Pronouncement : 16.03.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy:

For Appellant: Shri M.V.Prasad, ARFor Respondent: Shri M.N.Murthy Naik, CIT(DR)
Section 131Section 132Section 132(4)Section 153C

estate business, filed it’s return of income for the A.Y.2018-19 on 30.09.2018, declaring a total income of Rs.2,25,34,620/-. A search and seizure operation u/s 132 of the Income Tax Act, 1961 (in short “Act”) was conducted on 28.01.2021 in the group cases of M/s Ushabala Group

Assistant Commissioner of Income Tax, Centrl Circle-2, Rajahmundry vs. Dollars Colony Phase-1, Vijayawada

In the result, appeals filed by the assessee are allowed and the cross appeals filed by the revenue are dismissed

ITA 176/VIZ/2022[2018-19]Status: DisposedITAT Visakhapatnam16 Mar 2023AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.218-220/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2018-19 To2020-21) M/S Dollars Colony Vs. Asst.Commissioner Of Phase-1, D.No.40-3/1-46 Income Tax Krishna Nagar, Venkateswarapuram Central Circle-2 Vijayawada Rajahmundry [Pan : Aacad6957E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.176/Viz/2022 & 177/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2018-19& 2019-20) Asst.Commissioner Of Income Tax Vs. M/S Dollars Colony Central Circle-2 Phase-1, D.No.40-3/1-46 Rajahmundry Krishna Nagar Venkateswarapuram Vijayawada [Pan : Aacad6957E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri M.V.Prasad, Ar प्रत्यधथी की ओर से / Respondent By : Shri M.N.Murthy Naik, Cit(Dr) सुनवधई की तधरीख / Date Of Hearing 21.02.2023 : घोर्णध की तधरीख/Date Of Pronouncement : 16.03.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy:

For Appellant: Shri M.V.Prasad, ARFor Respondent: Shri M.N.Murthy Naik, CIT(DR)
Section 131Section 132Section 132(4)Section 153C

estate business, filed it’s return of income for the A.Y.2018-19 on 30.09.2018, declaring a total income of Rs.2,25,34,620/-. A search and seizure operation u/s 132 of the Income Tax Act, 1961 (in short “Act”) was conducted on 28.01.2021 in the group cases of M/s Ushabala Group