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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

DCIT Cen Cir 8(3), Mumbai vs. Lokhandwala Infrasatructure P.Ltd, Mumbai

In the result, the appeal filed by the revenue stands dismissed

ITA 236/MUM/2015[2009-10]Status: DisposedITAT Mumbai15 Jun 2022AY 2009-10

Bench: Shri G. S. Pannu & Shri Amit Shukla, Jm आयकरअपीलसं./ I.T.A. No. 236/Mum/2015 (ननधधारणवर्ा / Assessment Year: 2009-10) M/S Lokhandwala Dcit Cen. Cir.– 8(3), Infrastructurepvt. Ltd. R. No. 659, 6Th Floor, बनाम/ 54A, Jindal Mansion, Aayakar Bhavan, M. K. Vs. Dr. G. Deshmukh Marg, Road, Mumbai-400020 Mumbai-400 020 स्थधयीलेखधसं./जीआइआरसं./ Pan No. Aaace1568L (अपीलधथी/Appellant) (प्रत्यथी / Respondent) : अपीलधथीकीओरसे/ Appellant By Smt. Shailja Rai, Ld. Dr : प्रत्यथीकीओरसे/Respondent By : Shri Vijay Mehta & Shri Mani Jain, Ld. Ars सुनवधईकीतधरीख/ : 01.06.2022 Date Of Hearing घोर्णधकीतधरीख / : 15.06.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeal Has Been Filed By The Revenue Against The Impugned Order Dated 28.08.2014, Passed By Ld. Cit (Appeals)-38, Mumbai For The Quantum Appeal Of Assessment Passed U/S 143(3)

For Respondent: Shri Vijay Mehta & Shri
Section 132(1)Section 143(3)Section 69A

that, the assessee company has filed its return of income on 29.09.2009 declaring total income of Rs. 4,00,97,375/-. A search and seizure action u/s 132(1) was carried out in the case of Lokhandwala Group of companies and other cases on 23rd December 2008. The present assessee ... also 3 I.T.A. No. 236/Mum/2015 M/s Lokhandwala InfrastructurePvt. Ltd. covered under the search action. During the course of search and seizure proceedings, the assessee company had offered an additional income of Rs. 13 crores which included cash found from one of the Director, Shri Mohd. Lokhandwala of Rs. 1 crore

ACIT Central Cir-4(4), Mumbai vs. Nadiadwala Grandson Entertainment Pvt. Ltd, Mumbai

In the result, the appeals of the assessee i

ITA 2238/MUM/2021[2015-16]Status: DisposedITAT Mumbai07 Jun 2022AY 2015-16

Bench: Shri Amarjit Singh & Ms.Kavitha Rajagopalita Nos.1492 To 1497/Mum/2021 (A.Ys. 2010-11, 2011-12 & 2013-14 To 2016-17) Nadiadwala Grandson Vs. Dcit, Cc-4(4), Entertainment Pvt. Ltd. 19Th Floor, Air India 1701, 17Th Floor, Lotus Building, Nariman Point, Grandeur, Off Veera Desai Mumbai - 400021 Road, Andheri West, Mumbai – 400053 स्थायीलेखासं./जीआइआरसं./ Pan/Gir No: Aaccn0909J Appellant .. Respondent Ita Nos.2221 To 2223, 2237 & 2238/Mum/2021 (A.Ys. 2010-11, 2011-12 & 2013-14, 2015-16 & 2016-17) Asst. Commissioner Of Vs. Nadiadwala Grandson Income Tax, Central Circle- Entertainment Pvt. Ltd. 4(4),Central Range-4 Nadiadwala Villa, Ocean Pr.Cit(C)-2,R.No. 1922, View, Jp Road, Versova, 19Th Floor, Air India Andheri (West), Building, Nariman Point, Mumbai - 400061 Mumbai - 400021 स्थायीलेखासं./जीआइआरसं./ Pan/Gir No: Aaccn0909J Appellant .. Respondent Appellant By : Mani Jain & Prateek Jain Respondent By : Dr. Mahesh Akhade Date Of Hearing 24.03.2022 Date Of Pronouncement 07.06.2022

For Appellant: Mani Jain &For Respondent: Dr. Mahesh Akhade
Section 132(1)Section 68

amend and/or to alter any of the ground of appeal, if need be.” 2. The fact in brief is that a search and seizure action u/s 132(1) of the Act was carried out on 08.12.2015 at Nadiadwala Group covering group concerns and connected cases. The assessee company ... while the search took place on 03.10.2013 observing that one has to respect the transactions which occurred more than three years before the search and seizure action by the department and the addition was made without any supporting documents indicating that the loan entry was a bogus

ACIT Central Cir-4(4), Mumbai vs. Nadiadwala Grandson Entertainment Pvt. Ltd, Mumbai

In the result, the appeals of the assessee i

ITA 2237/MUM/2021[2016-17]Status: DisposedITAT Mumbai07 Jun 2022AY 2016-17

Bench: Shri Amarjit Singh & Ms.Kavitha Rajagopalita Nos.1492 To 1497/Mum/2021 (A.Ys. 2010-11, 2011-12 & 2013-14 To 2016-17) Nadiadwala Grandson Vs. Dcit, Cc-4(4), Entertainment Pvt. Ltd. 19Th Floor, Air India 1701, 17Th Floor, Lotus Building, Nariman Point, Grandeur, Off Veera Desai Mumbai - 400021 Road, Andheri West, Mumbai – 400053 स्थायीलेखासं./जीआइआरसं./ Pan/Gir No: Aaccn0909J Appellant .. Respondent Ita Nos.2221 To 2223, 2237 & 2238/Mum/2021 (A.Ys. 2010-11, 2011-12 & 2013-14, 2015-16 & 2016-17) Asst. Commissioner Of Vs. Nadiadwala Grandson Income Tax, Central Circle- Entertainment Pvt. Ltd. 4(4),Central Range-4 Nadiadwala Villa, Ocean Pr.Cit(C)-2,R.No. 1922, View, Jp Road, Versova, 19Th Floor, Air India Andheri (West), Building, Nariman Point, Mumbai - 400061 Mumbai - 400021 स्थायीलेखासं./जीआइआरसं./ Pan/Gir No: Aaccn0909J Appellant .. Respondent Appellant By : Mani Jain & Prateek Jain Respondent By : Dr. Mahesh Akhade Date Of Hearing 24.03.2022 Date Of Pronouncement 07.06.2022

For Appellant: Mani Jain &For Respondent: Dr. Mahesh Akhade
Section 132(1)Section 68

amend and/or to alter any of the ground of appeal, if need be.” 2. The fact in brief is that a search and seizure action u/s 132(1) of the Act was carried out on 08.12.2015 at Nadiadwala Group covering group concerns and connected cases. The assessee company ... while the search took place on 03.10.2013 observing that one has to respect the transactions which occurred more than three years before the search and seizure action by the department and the addition was made without any supporting documents indicating that the loan entry was a bogus

ACIT Cent. Cir-4(4), Mumbai vs. Nadiadwala Grandson Entertainment Pvt. Ltd, Mumbai

In the result, the appeals of the assessee i

ITA 2223/MUM/2021[2013-14]Status: DisposedITAT Mumbai07 Jun 2022AY 2013-14

Bench: Shri Amarjit Singh & Ms.Kavitha Rajagopalita Nos.1492 To 1497/Mum/2021 (A.Ys. 2010-11, 2011-12 & 2013-14 To 2016-17) Nadiadwala Grandson Vs. Dcit, Cc-4(4), Entertainment Pvt. Ltd. 19Th Floor, Air India 1701, 17Th Floor, Lotus Building, Nariman Point, Grandeur, Off Veera Desai Mumbai - 400021 Road, Andheri West, Mumbai – 400053 स्थायीलेखासं./जीआइआरसं./ Pan/Gir No: Aaccn0909J Appellant .. Respondent Ita Nos.2221 To 2223, 2237 & 2238/Mum/2021 (A.Ys. 2010-11, 2011-12 & 2013-14, 2015-16 & 2016-17) Asst. Commissioner Of Vs. Nadiadwala Grandson Income Tax, Central Circle- Entertainment Pvt. Ltd. 4(4),Central Range-4 Nadiadwala Villa, Ocean Pr.Cit(C)-2,R.No. 1922, View, Jp Road, Versova, 19Th Floor, Air India Andheri (West), Building, Nariman Point, Mumbai - 400061 Mumbai - 400021 स्थायीलेखासं./जीआइआरसं./ Pan/Gir No: Aaccn0909J Appellant .. Respondent Appellant By : Mani Jain & Prateek Jain Respondent By : Dr. Mahesh Akhade Date Of Hearing 24.03.2022 Date Of Pronouncement 07.06.2022

For Appellant: Mani Jain &For Respondent: Dr. Mahesh Akhade
Section 132(1)Section 68

amend and/or to alter any of the ground of appeal, if need be.” 2. The fact in brief is that a search and seizure action u/s 132(1) of the Act was carried out on 08.12.2015 at Nadiadwala Group covering group concerns and connected cases. The assessee company ... while the search took place on 03.10.2013 observing that one has to respect the transactions which occurred more than three years before the search and seizure action by the department and the addition was made without any supporting documents indicating that the loan entry was a bogus

ACIT Cent. Cir -4(4), Mumbai vs. Nadiadwala Grandson Entertainment Pvt. Ltd, Mumbai

In the result, the appeals of the assessee i

ITA 2221/MUM/2021[2010-11]Status: DisposedITAT Mumbai07 Jun 2022AY 2010-11

Bench: Shri Amarjit Singh & Ms.Kavitha Rajagopalita Nos.1492 To 1497/Mum/2021 (A.Ys. 2010-11, 2011-12 & 2013-14 To 2016-17) Nadiadwala Grandson Vs. Dcit, Cc-4(4), Entertainment Pvt. Ltd. 19Th Floor, Air India 1701, 17Th Floor, Lotus Building, Nariman Point, Grandeur, Off Veera Desai Mumbai - 400021 Road, Andheri West, Mumbai – 400053 स्थायीलेखासं./जीआइआरसं./ Pan/Gir No: Aaccn0909J Appellant .. Respondent Ita Nos.2221 To 2223, 2237 & 2238/Mum/2021 (A.Ys. 2010-11, 2011-12 & 2013-14, 2015-16 & 2016-17) Asst. Commissioner Of Vs. Nadiadwala Grandson Income Tax, Central Circle- Entertainment Pvt. Ltd. 4(4),Central Range-4 Nadiadwala Villa, Ocean Pr.Cit(C)-2,R.No. 1922, View, Jp Road, Versova, 19Th Floor, Air India Andheri (West), Building, Nariman Point, Mumbai - 400061 Mumbai - 400021 स्थायीलेखासं./जीआइआरसं./ Pan/Gir No: Aaccn0909J Appellant .. Respondent Appellant By : Mani Jain & Prateek Jain Respondent By : Dr. Mahesh Akhade Date Of Hearing 24.03.2022 Date Of Pronouncement 07.06.2022

For Appellant: Mani Jain &For Respondent: Dr. Mahesh Akhade
Section 132(1)Section 68

amend and/or to alter any of the ground of appeal, if need be.” 2. The fact in brief is that a search and seizure action u/s 132(1) of the Act was carried out on 08.12.2015 at Nadiadwala Group covering group concerns and connected cases. The assessee company ... while the search took place on 03.10.2013 observing that one has to respect the transactions which occurred more than three years before the search and seizure action by the department and the addition was made without any supporting documents indicating that the loan entry was a bogus

Nadidwala Grandson Entertainment Pvt. Ltd, Mumbai vs. DCIT CC-4(4), Mumbai

In the result, the appeals of the assessee i

ITA 1497/MUM/2021[2016-17]Status: DisposedITAT Mumbai07 Jun 2022AY 2016-17

Bench: Shri Amarjit Singh & Ms.Kavitha Rajagopalita Nos.1492 To 1497/Mum/2021 (A.Ys. 2010-11, 2011-12 & 2013-14 To 2016-17) Nadiadwala Grandson Vs. Dcit, Cc-4(4), Entertainment Pvt. Ltd. 19Th Floor, Air India 1701, 17Th Floor, Lotus Building, Nariman Point, Grandeur, Off Veera Desai Mumbai - 400021 Road, Andheri West, Mumbai – 400053 स्थायीलेखासं./जीआइआरसं./ Pan/Gir No: Aaccn0909J Appellant .. Respondent Ita Nos.2221 To 2223, 2237 & 2238/Mum/2021 (A.Ys. 2010-11, 2011-12 & 2013-14, 2015-16 & 2016-17) Asst. Commissioner Of Vs. Nadiadwala Grandson Income Tax, Central Circle- Entertainment Pvt. Ltd. 4(4),Central Range-4 Nadiadwala Villa, Ocean Pr.Cit(C)-2,R.No. 1922, View, Jp Road, Versova, 19Th Floor, Air India Andheri (West), Building, Nariman Point, Mumbai - 400061 Mumbai - 400021 स्थायीलेखासं./जीआइआरसं./ Pan/Gir No: Aaccn0909J Appellant .. Respondent Appellant By : Mani Jain & Prateek Jain Respondent By : Dr. Mahesh Akhade Date Of Hearing 24.03.2022 Date Of Pronouncement 07.06.2022

For Appellant: Mani Jain &For Respondent: Dr. Mahesh Akhade
Section 132(1)Section 68

amend and/or to alter any of the ground of appeal, if need be.” 2. The fact in brief is that a search and seizure action u/s 132(1) of the Act was carried out on 08.12.2015 at Nadiadwala Group covering group concerns and connected cases. The assessee company ... while the search took place on 03.10.2013 observing that one has to respect the transactions which occurred more than three years before the search and seizure action by the department and the addition was made without any supporting documents indicating that the loan entry was a bogus