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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

Aci -CC-2, Thane vs. SMC Infrastructures P. Ltd., Thane

In the result all the appeals of the Revenue are dismissed

ITA 1001/MUM/2021[2016-17]Status: DisposedITAT Mumbai26 Oct 2022AY 2016-17
Section 143(3)Section 80I

assessee’s own case in ITA Nos. 3500 and 4756/Mum/2015 dated 25/05/2017 had decided the issue in favour of the assessee. Thereafter, a search and seizure operation was carried out in the premises of the assessee and the assessee preferred to file an application before the Hon’ble Income

Aci -CC-2, Thane vs. SMC Infrastructures P. Ltd., Mumbai

In the result all the appeals of the Revenue are dismissed

ITA 1000/MUM/2021[2017-18]Status: DisposedITAT Mumbai26 Oct 2022AY 2017-18
Section 143(3)Section 80I

assessee’s own case in ITA Nos. 3500 and 4756/Mum/2015 dated 25/05/2017 had decided the issue in favour of the assessee. Thereafter, a search and seizure operation was carried out in the premises of the assessee and the assessee preferred to file an application before the Hon’ble Income

Luxora Infrastructure Pvt. Ltd, Mumbai vs. DCIT Central Circle 2 (1), Mumbai

In the result, the appeal is allowed in the terms indicated above

ITA 1292/MUM/2019[2009-10]Status: DisposedITAT Mumbai21 Oct 2022AY 2009-10

Bench: Us Is A Company Engaged In The Business Of, Inter Alia, The Construction & Development Of Integrated Townships. The Assessment Under Section 143(3) Was Completed On 12Th December 2011 At A Total Income Of Rs 42,18,260. However, As A Result Of Search Operations Having Been Carried Out By The Income Tax Department On The Assessee & Its Associated Persons & Group Enterprises, The Assessee Was Called Upon To File A Fresh Return Under Section 153A, Which Was

Section 143(3)Section 153ASection 68

total income of the aforesaid years. 10. Under the block assessment proceeding under Chapter XIV-B only the undisclosed income found during the search and seizure operation were required to be assessed and the regular assessment proceedings were preserved. The introduction of Section 153A of the Act provides a departure ... Assessing Officer would be required to reopen these proceedings and reassess the total income taking notice of undisclosed income even found during the search and seizure operation. The fetter imposed upon the Assessing Officer under Sections 147 and 148 of the Act have been removed by the non obstante clause

Ruchi Acroni Industries Ltd, Mumbai vs. DCIT Cent. Cir. - 7(2), Mumbai

In the result, the appeal of the assessee is partly allowed

ITA 824/MUM/2018[2012-13]Status: DisposedITAT Mumbai21 Oct 2022AY 2012-13

Bench: Shri Aby T Varkey & Shri Amarjit Singhita No.824 /Mum/2018 (A.Y. 2012-13) Ruchi Acroni Industries Vs. Dcit,Cc-7(2) Ltd., 611, Tulsiani Room No. 655, 6 Th Floor, Chambers, Nariman Aaykar Bhavan, Point, Mumbai – 21 Mumbai 20 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaacr6534R Appellant .. Respondent Appellant By : Bhupendra Shah Respondent By : Ajay Chandra Date Of Hearing 12.10.2022 Date Of Pronouncement 21.10.2022 आदेश / O R D E R Per Amarjit Singh (Am):

For Appellant: Bhupendra ShahFor Respondent: Ajay Chandra
Section 132(1)Section 143(3)Section 234ASection 271(1)(c)

case and in law, the Commissioner of Income Tax(A) erred in confirming the above additions. 2. The fact in brief is that search and seizure action u/s 132(1) of the Act was conducted in the case of Ruchi Soya Group on 29.01.2013. M/s Ruchi Acroni Industries ... assessment year in which the addition was made. After perusal of material on record it is undisputed fact that during the course of search and seizure action no incriminating material was found and seized on the basis of which impugned addition of agricultural income was made by the A.O. Therefore

Kusuma Cashews, Karkala vs. The Principal Commissioner of Income Tax, Central, Bangalore

In the result, the appeal is allowed in favour of the assessee

ITA 511/BANG/2022[2017-18]Status: DisposedITAT Bangalore21 Oct 2022AY 2017-18

Bench: Shri George George K. & Ms. Padmavathy Sassessment Year : 2017-18

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Shri Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 115BSection 132Section 133ASection 143(2)Section 143(3)Section 263Section 69

duly served on the assessee. The AO called upon the assessee to furnish various details. Page 3 of 21 3. There was a search and seizure operation u/s. 132 on 1.2.2017 on Mr. M N Rajendra Kumar, one of the partners of the assessee and a survey u/s. 133A

Bugget Impex, Mumbai vs. Income Tax Officer Ward 19(1) (2), Mumbai

ITA 1775/MUM/2022[2014-15]Status: DisposedITAT Mumbai20 Oct 2022AY 2014-15

Bench: Shri Kuldip Singhassessment Year: 2014-15

For Appellant: Ms. Mrugakshi Joshi, A.RFor Respondent: Shri Anil Gupta, D.R

ground at the time of hearing.” 2. Briefly stated facts necessary for adjudication of the controversy at hand are: on the basis of search and seizure operation carried out on Bhanwarlal Jain and his group concern on 03.10.2013 by DGIT(Inv.), Mumbai whereby information has taken on record that Bhanwarlal

Dy.CIT Cent. Cir 5(3), Mumbai vs. Kalpataru Ltd, Mumbai

In the result, both the appeals of the revenue are stand dismissed

ITA 1448/MUM/2022[2010-11]Status: DisposedITAT Mumbai20 Oct 2022AY 2010-11

Bench: Shri Kuldip Singh & Shri Amarjit Singhita Nos.1447 & 1448/Mum/2022 (A.Ys.2010-11 & 2011-12) The Dy. Commissioner Of Vs. Kalpataru Limited Income Tax, Central Mumbai - 400055 Circle-5(3) Room No. 1906, 19Th Floor, Air India Building, Nariman Point, Mumbai – 400021 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaack2108K Appellant .. Respondent Appellant By : Vasanti Patel Respondent By : Tejinder Pal Singh Anand Date Of Hearing 03.10.2022 Date Of Pronouncement 20.10.2022 आदेश / O R D E R Per Amarjit Singh (Am): Both The Appeals Filed By The Revenue Are Directed Against The Order Passed By The Ld. Cit(A)-53, Mumbai, Which In Turn Arises From The Order Passed By The A.O U/S 143(3) R.W.S 147 Of The Act. Since Similar Facts & Identical Issue Are Involved, Therefore, For The Sake Of Convenience Both Appeals Are Adjudicated Together. We Shall Take Ita No. 1448/Mum/2022 As A Lead Case & Its Finding Will Be Applied As Mutatis Mutandis To Other Appeal. The Revenue Has Raised The Following Grounds Before Us:

For Appellant: Vasanti PatelFor Respondent: Tejinder Pal Singh Anand
Section 131Section 143(3)

Court in the case of PCIT vs. Manoj Hora (402 ITR 175) (Delhi) - Annexure 7 on similar facts have held as under: “A search and seizure operation, under section 132 of the Income tax Act, 1961, was conducted in the premises of the R group. The assessee contended that

DCIT Central Circle 5(3), Mumbai vs. Kalpataru Ltd, Mumbai

In the result, both the appeals of the revenue are stand dismissed

ITA 1447/MUM/2022[2011-12]Status: DisposedITAT Mumbai20 Oct 2022AY 2011-12

Bench: Shri Kuldip Singh & Shri Amarjit Singhita Nos.1447 & 1448/Mum/2022 (A.Ys.2010-11 & 2011-12) The Dy. Commissioner Of Vs. Kalpataru Limited Income Tax, Central Mumbai - 400055 Circle-5(3) Room No. 1906, 19Th Floor, Air India Building, Nariman Point, Mumbai – 400021 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaack2108K Appellant .. Respondent Appellant By : Vasanti Patel Respondent By : Tejinder Pal Singh Anand Date Of Hearing 03.10.2022 Date Of Pronouncement 20.10.2022 आदेश / O R D E R Per Amarjit Singh (Am): Both The Appeals Filed By The Revenue Are Directed Against The Order Passed By The Ld. Cit(A)-53, Mumbai, Which In Turn Arises From The Order Passed By The A.O U/S 143(3) R.W.S 147 Of The Act. Since Similar Facts & Identical Issue Are Involved, Therefore, For The Sake Of Convenience Both Appeals Are Adjudicated Together. We Shall Take Ita No. 1448/Mum/2022 As A Lead Case & Its Finding Will Be Applied As Mutatis Mutandis To Other Appeal. The Revenue Has Raised The Following Grounds Before Us:

For Appellant: Vasanti PatelFor Respondent: Tejinder Pal Singh Anand
Section 131Section 143(3)

Court in the case of PCIT vs. Manoj Hora (402 ITR 175) (Delhi) - Annexure 7 on similar facts have held as under: “A search and seizure operation, under section 132 of the Income tax Act, 1961, was conducted in the premises of the R group. The assessee contended that

Smt. Kumar Gomathi, Chennai vs. DCIT, CC - 2 (3), Chennai

In the result, appeal filed by the assessee is dismissed

ITA 3417/CHNY/2019[2015-16]Status: DisposedITAT Chennai19 Oct 2022AY 2015-16

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Ble

For Appellant: Ms.T.V.Muthu Abirami, AdvFor Respondent: Mr.M.Rajan, CIT
Section 143(3)Section 153ASection 153CSection 56(2)

grounds of appeal. 4. The brief facts of the case are that the assessee is an individual and Proprietor of M/s.Cholan Technology. A search and seizure operation u/s.132 of the Act, was conducted on 15.07.2016 in the residence of Shri Smt.K.Gomathi :: 5 :: G. Kumar, husband of the assessee. During

DCIT Corporate Circle-2, Madurai vs. Standard Press India Pvt Ltd, Virudhunagar

In the result, the appeal filed by the Revenue is dismissed

ITA 1618/CHNY/2019[2013-14]Status: DisposedITAT Chennai19 Oct 2022AY 2013-14

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri AR.V. Sreenivasan, Addl.CITFor Respondent: Shri K. Balasubramanian, Advocate
Section 132Section 133ASection 143(3)

Rules, 1962. 4. Brief facts are that the assessee is engaged in the business of printing in Sivakasi, Tamil Nadu. A search and seizure operation u/s.132 of the Act was conducted by the Income Tax Department in the group cases of Standard Fireworks Pvt. Ltd., on 16.10.2014 and consequently

Soma Enterprise Limited, Hyderabad vs. The PCIT (Central), Mumbai-1, Mumbai

In the result, all the appeals of the assessee are partly allowed

ITA 1145/MUM/2022[2017-18]Status: DisposedITAT Mumbai19 Oct 2022AY 2017-18
Section 115JSection 132Section 132(4)Section 143(3)Section 14ASection 153ASection 154Section 263

credit figure to Rs.29,94,75,453/- after due verification of the TDS reconciliation vis a vis its income. 3.1. A search and seizure operation as carried out at the premises of the assessee u/s.132 of the Act on 04/01/2013. Pursuant to the search, M/s. Soma Enterprise Ltd., notice u/s.153A ... related income. All those details were duly filed before the ld. AO by the assessee. 5.2. A search and seizure operation as carried out at the premises of the assessee u/s.132 of the Act on 04/01/2013. Pursuant to the search, notice u/s.153A of the Act was issued on 27/11/2013

Soma Enterprise Limited, Hyderabad vs. The PCIT (Central), Mumbai-1, Mumbai

In the result, all the appeals of the assessee are partly allowed

ITA 1144/MUM/2022[2016-2017]Status: DisposedITAT Mumbai19 Oct 2022AY 2016-2017
Section 115JSection 132Section 132(4)Section 143(3)Section 14ASection 153ASection 154Section 263

credit figure to Rs.29,94,75,453/- after due verification of the TDS reconciliation vis a vis its income. 3.1. A search and seizure operation as carried out at the premises of the assessee u/s.132 of the Act on 04/01/2013. Pursuant to the search, M/s. Soma Enterprise Ltd., notice u/s.153A ... related income. All those details were duly filed before the ld. AO by the assessee. 5.2. A search and seizure operation as carried out at the premises of the assessee u/s.132 of the Act on 04/01/2013. Pursuant to the search, notice u/s.153A of the Act was issued on 27/11/2013

Soma Enterprise Limited, Mumbai vs. The PCIT (Central), Mumbai-1, Mumbai

In the result, all the appeals of the assessee are partly allowed

ITA 1143/MUM/2022[2015-16]Status: DisposedITAT Mumbai19 Oct 2022AY 2015-16
Section 115JSection 132Section 132(4)Section 143(3)Section 14ASection 153ASection 154Section 263

credit figure to Rs.29,94,75,453/- after due verification of the TDS reconciliation vis a vis its income. 3.1. A search and seizure operation as carried out at the premises of the assessee u/s.132 of the Act on 04/01/2013. Pursuant to the search, M/s. Soma Enterprise Ltd., notice u/s.153A ... related income. All those details were duly filed before the ld. AO by the assessee. 5.2. A search and seizure operation as carried out at the premises of the assessee u/s.132 of the Act on 04/01/2013. Pursuant to the search, notice u/s.153A of the Act was issued on 27/11/2013

Soma Enterprises Limited, Telangana vs. The PCIT (Central), Mumbai-1, Mumbai

In the result, all the appeals of the assessee are partly allowed

ITA 1142/MUM/2022[2014-2015]Status: DisposedITAT Mumbai19 Oct 2022AY 2014-2015
Section 115JSection 132Section 132(4)Section 143(3)Section 14ASection 153ASection 154Section 263

credit figure to Rs.29,94,75,453/- after due verification of the TDS reconciliation vis a vis its income. 3.1. A search and seizure operation as carried out at the premises of the assessee u/s.132 of the Act on 04/01/2013. Pursuant to the search, M/s. Soma Enterprise Ltd., notice u/s.153A ... related income. All those details were duly filed before the ld. AO by the assessee. 5.2. A search and seizure operation as carried out at the premises of the assessee u/s.132 of the Act on 04/01/2013. Pursuant to the search, notice u/s.153A of the Act was issued on 27/11/2013

Soma Enterprises Limited, Telagana vs. The PCIT (Central), Mumbai-1, Mumbai

In the result, all the appeals of the assessee are partly allowed

ITA 1141/MUM/2022[2013-2014]Status: DisposedITAT Mumbai19 Oct 2022AY 2013-2014
Section 115JSection 132Section 132(4)Section 143(3)Section 14ASection 153ASection 154Section 263

credit figure to Rs.29,94,75,453/- after due verification of the TDS reconciliation vis a vis its income. 3.1. A search and seizure operation as carried out at the premises of the assessee u/s.132 of the Act on 04/01/2013. Pursuant to the search, M/s. Soma Enterprise Ltd., notice u/s.153A ... related income. All those details were duly filed before the ld. AO by the assessee. 5.2. A search and seizure operation as carried out at the premises of the assessee u/s.132 of the Act on 04/01/2013. Pursuant to the search, notice u/s.153A of the Act was issued on 27/11/2013

Soma Enterprises Limited, Telangana vs. The PCIT, (Central)-Mumbai-1, Mumbai

In the result, all the appeals of the assessee are partly allowed

ITA 1140/MUM/2022[2012-2013]Status: DisposedITAT Mumbai19 Oct 2022AY 2012-2013
Section 115JSection 132Section 132(4)Section 143(3)Section 14ASection 153ASection 154Section 263

credit figure to Rs.29,94,75,453/- after due verification of the TDS reconciliation vis a vis its income. 3.1. A search and seizure operation as carried out at the premises of the assessee u/s.132 of the Act on 04/01/2013. Pursuant to the search, M/s. Soma Enterprise Ltd., notice u/s.153A ... related income. All those details were duly filed before the ld. AO by the assessee. 5.2. A search and seizure operation as carried out at the premises of the assessee u/s.132 of the Act on 04/01/2013. Pursuant to the search, notice u/s.153A of the Act was issued on 27/11/2013

Soma Enterprises Limited, Mumbai vs. The PCIT, (Central)-Mumbai-1, Mumbai

In the result, all the appeals of the assessee are partly allowed

ITA 1139/MUM/2022[2011-12]Status: DisposedITAT Mumbai19 Oct 2022AY 2011-12
Section 115JSection 132Section 132(4)Section 143(3)Section 14ASection 153ASection 154Section 263

credit figure to Rs.29,94,75,453/- after due verification of the TDS reconciliation vis a vis its income. 3.1. A search and seizure operation as carried out at the premises of the assessee u/s.132 of the Act on 04/01/2013. Pursuant to the search, M/s. Soma Enterprise Ltd., notice u/s.153A ... related income. All those details were duly filed before the ld. AO by the assessee. 5.2. A search and seizure operation as carried out at the premises of the assessee u/s.132 of the Act on 04/01/2013. Pursuant to the search, notice u/s.153A of the Act was issued on 27/11/2013

Soma Enterprises Limited, Mumbai vs. The PCIT, (Central)-Mumbai-1, Mumbai

In the result, all the appeals of the assessee are partly allowed

ITA 1138/MUM/2022[2010-2011]Status: DisposedITAT Mumbai19 Oct 2022AY 2010-2011
Section 115JSection 132Section 132(4)Section 143(3)Section 14ASection 153ASection 154Section 263

credit figure to Rs.29,94,75,453/- after due verification of the TDS reconciliation vis a vis its income. 3.1. A search and seizure operation as carried out at the premises of the assessee u/s.132 of the Act on 04/01/2013. Pursuant to the search, M/s. Soma Enterprise Ltd., notice u/s.153A ... related income. All those details were duly filed before the ld. AO by the assessee. 5.2. A search and seizure operation as carried out at the premises of the assessee u/s.132 of the Act on 04/01/2013. Pursuant to the search, notice u/s.153A of the Act was issued on 27/11/2013

Soma Enterprises Limited, Mumbai vs. The PCIT(Central), Mumbai-1, Mumbai

In the result, all the appeals of the assessee are partly allowed

ITA 1137/MUM/2022[2009-10]Status: DisposedITAT Mumbai19 Oct 2022AY 2009-10
Section 115JSection 132Section 132(4)Section 143(3)Section 14ASection 153ASection 154Section 263

credit figure to Rs.29,94,75,453/- after due verification of the TDS reconciliation vis a vis its income. 3.1. A search and seizure operation as carried out at the premises of the assessee u/s.132 of the Act on 04/01/2013. Pursuant to the search, M/s. Soma Enterprise Ltd., notice u/s.153A ... related income. All those details were duly filed before the ld. AO by the assessee. 5.2. A search and seizure operation as carried out at the premises of the assessee u/s.132 of the Act on 04/01/2013. Pursuant to the search, notice u/s.153A of the Act was issued on 27/11/2013

ACIT- CC- 3(3), Cr- 3, Mumb vs. M/S. Candor Renewable Energy Pvt. Ltd.(Erstwhile 'Bhadrawati Ispat & Energy Ltd'.), Mumbai

ITA 2561/MUM/2021[2013-14]Status: DisposedITAT Mumbai19 Oct 2022AY 2013-14

Bench: Shri Amit Shukla, Jm & Shri Prashant Maharishi, Am 1. आयकरअपीलसं./ I.T.A. No. 2561/Mum/2021 (ननधधारणवर्ा / Assessment Year: 2013-14) & 2. आयकरअपीलसं./ I.T.A. No. 2560/Mum/2021 (ननधधारणवर्ा / Assessment Year: 2014-15) Asst. Commissioner Of M/S Candor Renewable Energy Pvt. Ltd. Inocome Tax-Cc-3(3), (Erstwhile Bhadrawati Central Range-3, बनाम/ Ispat & Energy Ltd) R. No. 1923, 19Th Floor, Air Vs. 404, 4Th Floor, Hub Town India Building, Nariman Solaris, N. S. Phadke Point, Mumbai-400021 Marg, Mumbai-400 069 स्थधयीलेखधसं./जीआइआरसं./ Pan No. Aadcr1238F (अपीलधथी/Appellant) (प्रत्यथी / Respondent) : 3. आयकरअपीलसं./ I.T.A. No. 697/Mum/2022 (ननधधारणवर्ा / Assessment Year: 2013-14) & 4. आयकरअपीलसं./ I.T.A. No. 698/Mum/2022 (ननधधारणवर्ा / Assessment Year: 2014-15) Dy. Commissioner Of M/S Candor Renewable Energy Pvt. Ltd. (Erstwhile Income Tax-Cc-3(3), Bhadrawati Ispat & Energy Central Range-3, बनाम/ Ltd) R. No. 1923, 19Th Floor, Vs. 404, 4Th Floor, Hub Town Air India Building, Solaris, N. S. Phadke Marg, Nariman Point, Mumbai-400 069 Mumbai-400021 (अपीलधथी/Appellant) (प्रत्यथी / Respondent) :

For Appellant: Shri Sanjay V. DeshmukhFor Respondent: Shri Mani Jain & Prateek
Section 153ASection 68

Court vide their order dated 12th August 2016. With the approval of the scheme on 12.8.2016, the amalgamating companies ceased to exist. The search and seizure action was conducted on the assessee's premises on 30.6.2017 and notice under section 153A of the Act was issued