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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

Ms. Uma Gupta, New Delhi vs. ACIT, New Delhi

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 3818/DEL/2016[2006-07]Status: DisposedITAT Delhi05 Oct 2021AY 2006-07

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Uma Gupta, Vs. Acit, Aerens Bimaldeep Complex, Central Circle-9, Behind Pocket-3, Vasant Kunj, New Delhi. New Delhi. Pan: Aahpg0455E (Appellant) (Respondent) Assessee By : Shri Rajeshwar Painuly, Ca Revenue By : Shri Ajay Kumar, Sr. Dr Date Of Hearing : 05.10.2021 Date Of Pronouncement : 05.10.2021 Order Per R.K. Panda, Am: This Appeal Filed By The Assessee Is Directed Against The Ex Parte Order Dated 23Rd March, 2016 Of The Cit(A)-25, Delhi, Relating To Assessment Year 2006-07. 2. Facts Of The Case, In Brief, Are That A Search & Seizure & Survey Operation U/S 132/133A Of The It Act, 1961 Were Conducted On 17Th August, 2011 In The Case Of The Assessee Along With Other Cases Of The Group At Various Residential & Business Premises. In Response To Notice U/S 153A, The Assessee Filed The Return Of Income Declaring Income From House Property At Rs.1,26,000/-, Income From Bank Interest At Rs.241/- & Income From Dividend At Rs.53,050/-. During The Course Of Assessment Proceedings, The Ao Observed That The Assessee Has Declared Capital Loss On Sale Of Property At Rs.32,536/- Giving Note That The Indexed Cost Of The Property Is More By An Amount Of Rs.32,536/- Than The Sale Consideration Of The Land. However, In The Balance Sheet, The Assessee Has Credited A Sum Of Rs.80,032.67 As Profit On Sale Of Land. In Absence Of Any Proper Explanation From The Side Of The Assessee, The Ao Treated The Long-Term Capital Gain At Rs.80,032.67 & Determined The Total Income Of The Assessee At Rs.1,71,997/-, After Allowing Deduction U/S 80C At Rs.34,276/- & Allowing The Exemption U/S 10(34) Of The Act On Dividend Income At Rs.53,050/-.

For Appellant: Shri Rajeshwar Painuly, CAFor Respondent: Shri Ajay Kumar, Sr. DR
Section 10(34)Section 132Section 153ASection 234BSection 48Section 80C

Delhi, relating to Assessment Year 2006-07. 2. Facts of the case, in brief, are that a search and seizure and survey operation u/s 132/133A of the IT Act, 1961 were conducted on 17th August, 2011 in the case of the assessee along with other cases of the group