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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

Sh. Vivek Gupta, Haryana vs. ACIT/DCIT, Haryana

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

ITA 5037/DEL/2025[2018-19]Status: DisposedITAT Delhi04 Dec 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2018-19] Shri Vivek Gupta Vs Acit/Dcit C-5/2A, Opp. C. C. Colony Central Circle Rana Pratap Bagh, North Delhi Karnal Delhi-110007 Pan-Aappg4029A Appellant Respondent Appellant By Shri Ved Jain, Adv. & Ms. Uma Upadhyay, Ca Respondent By Ms. Amisha S.Gupt, Cit Dr Date Of Hearing 04.12.2025 Date Of Pronouncement 04.12.2025 Order Per Manish Agarwal, Am : The Present Appeal Is Filed By Assessee Against The Order Dated 29.07.2025 By Ld. Commissioner Of Income Tax (A)-3, Gurgaon [“Ld.Cit(A)”] In Appeal No.10453/2019-20 Passed U/S 250 Of The Income Tax Act, 1961 [“The Act”] Arising Out Of Assessment Order Dated 29.12.2019 Passed U/S 143(3) R.W.S. 153B(1)(B) Of The Act Pertaining To Assessment Year 2018-19. 2. Brief Facts Of The Case Are That A Search & Seizure Operation U/S 132 Were Carried Out At The Business Premises Of M/S. Oswal Group Of Cases, Karnal & Residential Premises Of Its Members On 22.01.2018. The Case Of The Assessee Was Also Covered U/S 132 Of The Act. Assessee Filed His Return Of Income On 28.07.2018 Declaring Total Income Of Inr 13,36,300/-. Thereafter, Statutory Notice U/S 143(2) Of The Act Was Issued On 23.04.2019 Followed By Notices U/S 142(1) Of The Act Alongwith Questionnaire Issued From Time To Time. In Response To Above, Assessee Filed Replies. Thereafter, The Ao Passed The Assessment Order U/S 143(3) R.W.S. 153B(1)(B) Of The Act Dated 29.12.2019 Assessing Total Income Of The Assessee At Inr 81,59,730/-.

Section 115BSection 132Section 142(1)Section 143(2)Section 143(3)Section 153DSection 250Section 69Section 69A

r.w.s. 153B(1)(b) of the Act pertaining to Assessment Year 2018-19. 2. Brief facts of the case are that a search and seizure operation u/s 132 were carried out at the business premises of M/s. Oswal Group of cases, Karnal and residential premises of its members

Msl Fish Traders Private Limited, Bhubaneswar vs. Dy.CIT, Central Circle-2, Bhubaneswar

In the result, both the appeals of the assessee stand allowed

ITA 333/CTK/2025[2018-2019]Status: DisposedITAT Cuttack03 Dec 2025AY 2018-2019

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita Nos.332 & 333/Ctk/2025 ("नधा"रण वष" / Assessment Years: 2017-18 & 2018-19) Msl Fish Traders Private Limited, Vs Dcit, Central Circle-2, Rooom No.14, Fish Market, Unit-4, Bhubaneswar. Bhubaneswar. Pan No. : Aajcm 1080 E (अपीलाथ" /Appellant) .. (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri D.Parida, Ca & Shri Chitrasen Parida, Adv राज"व क" ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Ld Cit Dr सुनवाई क" तार"ख / Date Of Hearing : 3 /12/2025 घोषणा क" तार"ख/Date Of Pronouncement : 3 /12/2025 आदेश / O R D E R Per Bench : These Are Appeals Filed By The Assessee Against The Separate Orders Dated 31.3.2025 Passed By Ld Cit(A), Bhubaneswar-2 In Appeal No.Cit(A), Bhubaneswar-2/11252/2017-18 For The Assessment Years 2017-18 & 2018-19, Respectively. 2. Shri D.Parida & Shri Chitrasen Parida, Ld Ars Appeared For The Assessee & Shri Ashim Kumar Chakraborty, Ld Cit Dr Appeared For The Revenue. 3. It Was Submitted By Ld Ar That The Assessee Has Filed Written Submission, Which Reads As Follows:

For Appellant: Shri D.Parida, CA and Shri ChitrasenFor Respondent: Shri Ashim Kumar Chakraborty, ld CIT
Section 132Section 153ASection 246ASection 250Section 69

investment u/s 69 of the Act in respect of purchase of Bhusandpur land on the basis of notebook/diary found during the course of search and seizure written by the cashier and Rs.84,67,864/- on account of commission income on presumption and without having any material basis. 3. That ... note book found from an employee when no deed or any corroborative documents for purchase or investment in land were found during the search and seizure operation nor any inquiry made by the learned Assessing officer in the assessment and without 3 आयकर अपील सं/ITA Nos.332 & 333/CTK/2025 ("नधा"रण

Msl Fish Traders Private Limited, Bhubaneswar vs. Dy.CIT, Central Circle-2, Bhubaneswar

In the result, both the appeals of the assessee stand allowed

ITA 332/CTK/2025[2017-2018]Status: DisposedITAT Cuttack03 Dec 2025AY 2017-2018

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita Nos.332 & 333/Ctk/2025 ("नधा"रण वष" / Assessment Years: 2017-18 & 2018-19) Msl Fish Traders Private Limited, Vs Dcit, Central Circle-2, Rooom No.14, Fish Market, Unit-4, Bhubaneswar. Bhubaneswar. Pan No. : Aajcm 1080 E (अपीलाथ" /Appellant) .. (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri D.Parida, Ca & Shri Chitrasen Parida, Adv राज"व क" ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Ld Cit Dr सुनवाई क" तार"ख / Date Of Hearing : 3 /12/2025 घोषणा क" तार"ख/Date Of Pronouncement : 3 /12/2025 आदेश / O R D E R Per Bench : These Are Appeals Filed By The Assessee Against The Separate Orders Dated 31.3.2025 Passed By Ld Cit(A), Bhubaneswar-2 In Appeal No.Cit(A), Bhubaneswar-2/11252/2017-18 For The Assessment Years 2017-18 & 2018-19, Respectively. 2. Shri D.Parida & Shri Chitrasen Parida, Ld Ars Appeared For The Assessee & Shri Ashim Kumar Chakraborty, Ld Cit Dr Appeared For The Revenue. 3. It Was Submitted By Ld Ar That The Assessee Has Filed Written Submission, Which Reads As Follows:

For Appellant: Shri D.Parida, CA and Shri ChitrasenFor Respondent: Shri Ashim Kumar Chakraborty, ld CIT
Section 132Section 153ASection 246ASection 250Section 69

investment u/s 69 of the Act in respect of purchase of Bhusandpur land on the basis of notebook/diary found during the course of search and seizure written by the cashier and Rs.84,67,864/- on account of commission income on presumption and without having any material basis. 3. That ... note book found from an employee when no deed or any corroborative documents for purchase or investment in land were found during the search and seizure operation nor any inquiry made by the learned Assessing officer in the assessment and without 3 आयकर अपील सं/ITA Nos.332 & 333/CTK/2025 ("नधा"रण

Vasanthi Bijjala, Hyderabad vs. ACIT, Central Circle-2(1), Hyderabad

In the result, we find no merit in the appeal filed by the assessee, which, being devoid and bereft of any substance, is dismissed

ITA 1568/HYD/2025[2020-21]Status: DisposedITAT Hyderabad03 Dec 2025AY 2020-21

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1568/Hyd/2025 (िनधा"रण वष"/Assessment Year:2020-21) Vasanthi Bijjala, Vs. Acit, Hyderabad. Central Circle-2(1), Pan: Afipb2336M Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Y.V. Bhanu Narayan Rao, Ca राज" व "ारा/Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 19/11/2025 घोषणा की तारीख/Date Of 03/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Cit(Appeals)-12, Hyderabad, Dated 15.07.2025, Which In Turn Arises From The Order Passed By The Assessing Officer (For Short, “Ao”) Under Section 153C R.W.S. 144 Of The Income-Tax Act, 1961 (For Short, “Act”), Dated 25.02.2025, For The Assessment Year 2020-21. The Assessee Has Assailed The Impugned Order Of The Cit(Appeals) On The Following Grounds Of Appeal Before Us:

For Appellant: Shri Y.V. Bhanu NarayanFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 132Section 142(1)Section 144Section 153CSection 234ASection 250Section 69A

assessee had filed her return of income for A.Y. 2020-21 on 15.01.2021, declaring her total income at Rs. 6,77,340/- . Search and seizure operations under Section 132 were thereafter conducted on 23.03.2021 at the premises of M/s Spectra Group of Companies. 3. During the course of the search

Syed Mohammed Asad Ullah Hussaini, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

Accordingly, the appeal filed by the assessee is dismissed

ITA 268/HYD/2024[2016-17]Status: DisposedITAT Hyderabad03 Dec 2025AY 2016-17

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.268/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2016-17) Syed Mohammed Asad Vs. Acit, Ullah Hussaini, Central Circle-2(3), Hyderabad. Hyderabad. Pan: Abfph0148G (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P. Murali Mohan Rao राज" व "ारा/Revenue By: Shri Gurpreet Singh, Sr.Ar सुनवाई की तारीख/Date Of Hearing: 13/10/2025 घोषणा की तारीख/Date Of 03/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Cit(Appeals)-12, Hyderabad, Dated 14.09.2023, Which In Turn Arises From The Order Passed By The Assessing Officer (For Short, ”Ao”) Under Section 143(3) R.W.S. 153C Of The Income-Tax Act, 1961 (For Short, “Act”), Dated 28.03.2022, For The Assessment Year 2016- 17. The Assessee Has Assailed The Impugned Order Of The Cit(Appeals) On The Following Grounds Of Appeal Before Us.

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Gurpreet Singh, Sr.AR
Section 132Section 143(3)Section 153ASection 250Section 69

substitute any other points to the grounds of appeal at any time before or at the time of hearing of the appeal.” 2. Search and seizure operations under Section 132 of the Act were conducted in the case of Shri Md. Abdul Sattar (assessee’s father-in- law), Mrs Fareeda

Smita Jatia, Mumbai vs. Assistant Commissioner of Income Tax Central Circle -7(1), Mumbai

In the result, both the appeals are allowed

ITA 4441/MUM/2025[2017-18]Status: DisposedITAT Mumbai03 Dec 2025AY 2017-18

Bench: Shri Saktijit Dey & Ms. Padmavathy S.Shri Amit Jatia The Asst. Cit, Central Circle 7(1) 1001, Tower-3, 10Th Floor, Mumbai One International Center, Vs. Senapati Bapat Marg, Prabhadevi, Delisle Road S.O., Mumbai-400 013 Pan/Gir No. Aaepj 8462 D (Appellant) : (Respondent) & Smt. Smita Jatia The Asst. Cit, Central Circle 7(1) 1001, Tower-3, 10Th Floor, Mumbai One International Center, Vs. Senapati Bapat Marg, Prabhadevi, Delisle Road S.O., Mumbai-400 013 Pan/Gir No. Addpj 8102 C (Appellant) : (Respondent) Appellant By : Dr. K. Shivaram & Shri Shash Bekal Respondent By : Shri Rajesh Kumar Yadav Date Of Hearing : 20.11.2025 Date Of Pronouncement : 03.12.2025 O R D E R Per Saktijit Dey: Captioned Are Appeals Relating To Two Different Assessee’S, Arising Out Of Separate Orders Of Learned Commissioner Of Income Tax (Appeals), Mumbai. While Ita No. 4440/Mum/2025 Relates To Assessment Year (A.Y.) 2014-15, Ita No.4441/Mum/2025 Relates To A.Y. 2017-18. (Ays. 2014-15 & 2017-18) Shri Amit Jatia & Smt. Smita Jatia 2. Since, Appellants Are Closely Related, Being Husband & Wife & Issues Arising For Consideration Are More Or Less Identical, They Have Been Clubbed Together & Disposed Of In A Common Order, For The Sake Of Convenience.

For Appellant: Dr. K. Shivaram &For Respondent: Shri Rajesh Kumar Yadav
Section 131Section 132(1)Section 132(4)Section 143(3)Section 153A

assessee was completed u/s. 143(3) of the Act, vide order dated 23.09.2016, accepting the income returned. Subsequently, on 17.04.2018, a search and seizure operation u/s. 132(1) of the Act was done in case of Jatia Group and assessee was also covered under such search action. As a result ... such search and seizure operation, proceedings u/s. 153A of the Act were initiated on the assessee. In response to the notice issued u/s. 153A of the Act, the assessee filed a return of income, declaring income of Rs.1,07,34,660/-. The reduction in income was due to the fact

Amit Jatia, Mumbai vs. Assistant Commissioner of Income Tax Central Circle 7(1), Mumbai

In the result, both the appeals are allowed

ITA 4440/MUM/2025[2014-15]Status: DisposedITAT Mumbai03 Dec 2025AY 2014-15

Bench: Shri Saktijit Dey & Ms. Padmavathy S.Shri Amit Jatia The Asst. Cit, Central Circle 7(1) 1001, Tower-3, 10Th Floor, Mumbai One International Center, Vs. Senapati Bapat Marg, Prabhadevi, Delisle Road S.O., Mumbai-400 013 Pan/Gir No. Aaepj 8462 D (Appellant) : (Respondent) & Smt. Smita Jatia The Asst. Cit, Central Circle 7(1) 1001, Tower-3, 10Th Floor, Mumbai One International Center, Vs. Senapati Bapat Marg, Prabhadevi, Delisle Road S.O., Mumbai-400 013 Pan/Gir No. Addpj 8102 C (Appellant) : (Respondent) Appellant By : Dr. K. Shivaram & Shri Shash Bekal Respondent By : Shri Rajesh Kumar Yadav Date Of Hearing : 20.11.2025 Date Of Pronouncement : 03.12.2025 O R D E R Per Saktijit Dey: Captioned Are Appeals Relating To Two Different Assessee’S, Arising Out Of Separate Orders Of Learned Commissioner Of Income Tax (Appeals), Mumbai. While Ita No. 4440/Mum/2025 Relates To Assessment Year (A.Y.) 2014-15, Ita No.4441/Mum/2025 Relates To A.Y. 2017-18. (Ays. 2014-15 & 2017-18) Shri Amit Jatia & Smt. Smita Jatia 2. Since, Appellants Are Closely Related, Being Husband & Wife & Issues Arising For Consideration Are More Or Less Identical, They Have Been Clubbed Together & Disposed Of In A Common Order, For The Sake Of Convenience.

For Appellant: Dr. K. Shivaram &For Respondent: Shri Rajesh Kumar Yadav
Section 131Section 132(1)Section 132(4)Section 143(3)Section 153A

assessee was completed u/s. 143(3) of the Act, vide order dated 23.09.2016, accepting the income returned. Subsequently, on 17.04.2018, a search and seizure operation u/s. 132(1) of the Act was done in case of Jatia Group and assessee was also covered under such search action. As a result ... such search and seizure operation, proceedings u/s. 153A of the Act were initiated on the assessee. In response to the notice issued u/s. 153A of the Act, the assessee filed a return of income, declaring income of Rs.1,07,34,660/-. The reduction in income was due to the fact

DCIT, Central Circle-4(3), Kolkata vs. Raja Shelters Private Limited, Kolkata

In the result, the appeal of the revenue is dismissed

ITA 1967/KOL/2025[2012-13]Status: DisposedITAT Kolkata02 Dec 2025AY 2012-13

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2012-13 Dcit, Central Circle-4(3), Kolkata..……………… …………….……….……Appellant Vs. Raja Shelters Pvt. Ltd…………...………………………….......……...…..…..Respondent 25A, S P Mukherjee Road, Kol-700025. [Pan: Aadcr5073Q] Appearances By: Shri Sanat Kr. Raha, Cit-Dr, Appeared On Behalf Of The Appellant. Shri Miraj D Shah, Ar, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 30, 2025 Date Of Pronouncing The Order : December 02, 2025 Order Per Pradip Kumar Choubey: This Appeal Filed By The Revenue Is Directed Against The Order Dated 28.04.2025 Of The National Faceless Appeal Centre [‘Cit(A)’] Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) For The Assessment Year 2012–13. 2. The Appeal Has Been Filed By The Revenue With A Delay Of 27 Days. The Revenue Has Filed A Petition For Condonation Of The Delay. After Considering The Reasons Cited In The Petition For Condonation Of Delay, We Find That The Reasons Are Valid & Consequently, The Delay In Filing The Appeal Is Hereby Condoned & We Proceed To Dispose Of The Appeal On Merits.

Section 127Section 132(1)Section 133ASection 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 250Section 68

declaring income of Rs. 3,417/-. The case was taken up for scrutiny u/s 143(3) of the Act. Later, a search and seizure operation Raja Shelters Pvt. Ltd u/s 132(1) of the Act and survey operation u/s 133A of the Act were conducted in respect of ‘Golden Goenka

Deputy Commissioner of Income Tax, Circle-1, Tirupur vs. Loocust Incorp, Tirupur

In the result, appeal of the assessee vide CO Nos

ITA 1695/CHNY/2025[2016-17]Status: DisposedITAT Chennai02 Dec 2025AY 2016-17

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1692, 1693, 1694 & 1695 / Chny/2025 Assessment Years-2013-14, 2014-15, 2015-16 & 2016-17 Deputy Commissioner Of Income Tax, Loocust Incorp, No.28A, Mgr Nagar, 14Th Street, Circle-1(1) Tirupur. Pn Road, Tirupur, Tamil Nadu-641 602. [Pan: Aabfl6721C] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Co Nos.-77, 78, 79 & 80 / Chny/2025, Assessment Years-2013-14, 2014-15, 2015-16 & 2016-17 Loocust Incorp, Deputy Commissioner Of Income Tax, No.28A, Mgr Nagar, 14Th Street, Circle-1(1) Pn Road, Tirupur, Tirupur. Tamil Nadu-641 602. [Pan: Aabfl6721C] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Mr.T.Banusekar, Advocate प्रत्यर्थी की ओर से /Revenue By : Mr.Shiva Srinivas, Cit सुनवाई की तारीख/Date Of Hearing : 08.10.2025 घोषणा की तारीख /Date Of Pronouncement : 02.12.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: Mr.T.Banusekar, AdvocateFor Respondent: Mr.Shiva Srinivas, CIT
Section 132Section 143(3)

treated the ITR filed by the appellant as invalid and non-est. Further the AO stated that during the course of search and seizure action u/s 132 in the case of M/s Seema synthetic fabrics Pvt Itd and others, a statement of Shri. Maniklal daga who controls the entity

Deputy Commissioner of Income Tax, Circle-1, Tirupur vs. Loocust Incorp, Tirupur

In the result, appeal of the assessee vide CO Nos

ITA 1694/CHNY/2025[2015-16]Status: DisposedITAT Chennai02 Dec 2025AY 2015-16

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1692, 1693, 1694 & 1695 / Chny/2025 Assessment Years-2013-14, 2014-15, 2015-16 & 2016-17 Deputy Commissioner Of Income Tax, Loocust Incorp, No.28A, Mgr Nagar, 14Th Street, Circle-1(1) Tirupur. Pn Road, Tirupur, Tamil Nadu-641 602. [Pan: Aabfl6721C] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Co Nos.-77, 78, 79 & 80 / Chny/2025, Assessment Years-2013-14, 2014-15, 2015-16 & 2016-17 Loocust Incorp, Deputy Commissioner Of Income Tax, No.28A, Mgr Nagar, 14Th Street, Circle-1(1) Pn Road, Tirupur, Tirupur. Tamil Nadu-641 602. [Pan: Aabfl6721C] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Mr.T.Banusekar, Advocate प्रत्यर्थी की ओर से /Revenue By : Mr.Shiva Srinivas, Cit सुनवाई की तारीख/Date Of Hearing : 08.10.2025 घोषणा की तारीख /Date Of Pronouncement : 02.12.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: Mr.T.Banusekar, AdvocateFor Respondent: Mr.Shiva Srinivas, CIT
Section 132Section 143(3)

treated the ITR filed by the appellant as invalid and non-est. Further the AO stated that during the course of search and seizure action u/s 132 in the case of M/s Seema synthetic fabrics Pvt Itd and others, a statement of Shri. Maniklal daga who controls the entity

Deputy Commmissioner of Income Tax, Circle-1, Tirupur vs. Loocust Incorp, Tirupur

In the result, appeal of the assessee vide CO Nos

ITA 1693/CHNY/2025[2014-15]Status: DisposedITAT Chennai02 Dec 2025AY 2014-15

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1692, 1693, 1694 & 1695 / Chny/2025 Assessment Years-2013-14, 2014-15, 2015-16 & 2016-17 Deputy Commissioner Of Income Tax, Loocust Incorp, No.28A, Mgr Nagar, 14Th Street, Circle-1(1) Tirupur. Pn Road, Tirupur, Tamil Nadu-641 602. [Pan: Aabfl6721C] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Co Nos.-77, 78, 79 & 80 / Chny/2025, Assessment Years-2013-14, 2014-15, 2015-16 & 2016-17 Loocust Incorp, Deputy Commissioner Of Income Tax, No.28A, Mgr Nagar, 14Th Street, Circle-1(1) Pn Road, Tirupur, Tirupur. Tamil Nadu-641 602. [Pan: Aabfl6721C] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Mr.T.Banusekar, Advocate प्रत्यर्थी की ओर से /Revenue By : Mr.Shiva Srinivas, Cit सुनवाई की तारीख/Date Of Hearing : 08.10.2025 घोषणा की तारीख /Date Of Pronouncement : 02.12.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: Mr.T.Banusekar, AdvocateFor Respondent: Mr.Shiva Srinivas, CIT
Section 132Section 143(3)

treated the ITR filed by the appellant as invalid and non-est. Further the AO stated that during the course of search and seizure action u/s 132 in the case of M/s Seema synthetic fabrics Pvt Itd and others, a statement of Shri. Maniklal daga who controls the entity

Deputy Commissioner of Income Tax, Circle-1, Tirupur vs. Loocust Incorp, Tirupur

In the result, appeal of the assessee vide CO Nos

ITA 1692/CHNY/2025[2013]Status: DisposedITAT Chennai02 Dec 2025

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1692, 1693, 1694 & 1695 / Chny/2025 Assessment Years-2013-14, 2014-15, 2015-16 & 2016-17 Deputy Commissioner Of Income Tax, Loocust Incorp, No.28A, Mgr Nagar, 14Th Street, Circle-1(1) Tirupur. Pn Road, Tirupur, Tamil Nadu-641 602. [Pan: Aabfl6721C] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Co Nos.-77, 78, 79 & 80 / Chny/2025, Assessment Years-2013-14, 2014-15, 2015-16 & 2016-17 Loocust Incorp, Deputy Commissioner Of Income Tax, No.28A, Mgr Nagar, 14Th Street, Circle-1(1) Pn Road, Tirupur, Tirupur. Tamil Nadu-641 602. [Pan: Aabfl6721C] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Mr.T.Banusekar, Advocate प्रत्यर्थी की ओर से /Revenue By : Mr.Shiva Srinivas, Cit सुनवाई की तारीख/Date Of Hearing : 08.10.2025 घोषणा की तारीख /Date Of Pronouncement : 02.12.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: Mr.T.Banusekar, AdvocateFor Respondent: Mr.Shiva Srinivas, CIT
Section 132Section 143(3)

treated the ITR filed by the appellant as invalid and non-est. Further the AO stated that during the course of search and seizure action u/s 132 in the case of M/s Seema synthetic fabrics Pvt Itd and others, a statement of Shri. Maniklal daga who controls the entity

P.N. Pandian, Chennai vs. ACIT, Central Circle-3(2), Chennai

In the result all the three appeals of the assessee are allowed

ITA 1145/CHNY/2025[2018-19]Status: DisposedITAT Chennai02 Dec 2025AY 2018-19

Bench: Shri Aby T Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.:1143 To 1145/Chny/2025 िनधा$रण वष$ / Assessment Years: 2014-15, 2017-18 & 2018-19 P. N. Pandian, Acit, No.11/1, Mosque Colony, Vs. Central Circle -3(2), 13Th Street, Maduvankarai, Chennai. Guindy, Chennai – 600 032. [Pan: Ahppp-9266-M] (अपीलाथ"/Appellant) (&'थ"/Respondent) अपीलाथ" की ओर से/Appellant By : Shri. N.Arjun Raj, Advocate &'थ" की ओर से/Respondent By : Shri. Bipin. C.N., C.I.T. सुनवाई की तारीख/Date Of Hearing : 24.09.2025 घोषणा की तारीख/Date Of Pronouncement : 02.12.2025 आदेश /O R D E R Per S.R.Raghunatha, Am : The Present Appeals Are Filed Against The Order Of Learned Commissioner Of Income Tax (Appeals) - 18, Chennai, (In Short ‘Ld.Cit(A)’) For The Assessment Year (A.Y.) 2014-15 & 2017-18 Both Dated 04.03.2021 & 2018-19 Dated 14.12.2020. Since Facts Are Identical & Issues Are Common, For The Sake Of Convenience, These Appeals Filed By The Assessee Are Heard Together & Disposed Of By This Consolidated Order.

For Appellant: Shri. N.Arjun Raj, AdvocateFor Respondent: Shri. Bipin. C.N., C.I.T
Section 153ASection 69

/Chny/2025 3. Brief fact of the present case is that the assessee is an employee of M/s.Annai Builders Real Estate Pvt Ltd. A search and seizure operation u/s.132 of the Act was conducted on 04.10.2017 in the case of M/s.Annai Builders Real Estate Private Limited, the assessee and others during ... hence the same are being adjudicated on merits. 32. The assessee is an employee of M/s.Annai Builders Real Estate Pvt Ltd. A search and seizure operation u/s.132 of the Act was conducted on 04.10.2017 in the case of M/s.Annai Builders Real Estate Private Limited, the assessee and others during which

P.N. Pandian, Chennai vs. ACIT, Central Circle-3(2), Chennai

In the result all the three appeals of the assessee are allowed

ITA 1144/CHNY/2025[2017-18]Status: DisposedITAT Chennai02 Dec 2025AY 2017-18

Bench: Shri Aby T Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.:1143 To 1145/Chny/2025 िनधा$रण वष$ / Assessment Years: 2014-15, 2017-18 & 2018-19 P. N. Pandian, Acit, No.11/1, Mosque Colony, Vs. Central Circle -3(2), 13Th Street, Maduvankarai, Chennai. Guindy, Chennai – 600 032. [Pan: Ahppp-9266-M] (अपीलाथ"/Appellant) (&'थ"/Respondent) अपीलाथ" की ओर से/Appellant By : Shri. N.Arjun Raj, Advocate &'थ" की ओर से/Respondent By : Shri. Bipin. C.N., C.I.T. सुनवाई की तारीख/Date Of Hearing : 24.09.2025 घोषणा की तारीख/Date Of Pronouncement : 02.12.2025 आदेश /O R D E R Per S.R.Raghunatha, Am : The Present Appeals Are Filed Against The Order Of Learned Commissioner Of Income Tax (Appeals) - 18, Chennai, (In Short ‘Ld.Cit(A)’) For The Assessment Year (A.Y.) 2014-15 & 2017-18 Both Dated 04.03.2021 & 2018-19 Dated 14.12.2020. Since Facts Are Identical & Issues Are Common, For The Sake Of Convenience, These Appeals Filed By The Assessee Are Heard Together & Disposed Of By This Consolidated Order.

For Appellant: Shri. N.Arjun Raj, AdvocateFor Respondent: Shri. Bipin. C.N., C.I.T
Section 153ASection 69

/Chny/2025 3. Brief fact of the present case is that the assessee is an employee of M/s.Annai Builders Real Estate Pvt Ltd. A search and seizure operation u/s.132 of the Act was conducted on 04.10.2017 in the case of M/s.Annai Builders Real Estate Private Limited, the assessee and others during ... hence the same are being adjudicated on merits. 32. The assessee is an employee of M/s.Annai Builders Real Estate Pvt Ltd. A search and seizure operation u/s.132 of the Act was conducted on 04.10.2017 in the case of M/s.Annai Builders Real Estate Private Limited, the assessee and others during which