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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

Naresh Organisers Pvt Ltd, Rajkot vs. ACIT, CC-1, Rajkot

ITA 527/RJT/2024[2022-23]Status: DisposedITAT Rajkot09 Mar 2026AY 2022-23

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.522 To 527/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2017-2018 To 2022-23) बनाम Naresh Organisers Private Limited The Dcit, Cc-1 Rajkot Officer No. 702 R K Prime, 150 Feet Ring Vs. “Amruta Estate,” 2Nd Floor, Mg Road Next To Silver Heights, Nava Mava Road, Rajkot 360001, Gujrat Circle, Rajkot 360005, Gujrat /. /. Pan No. : Aaccn1282A "थायीलेखासं जीआइआरसं .. (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं/.Ita No.503, 515 To 517/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2018-19 To 2021-22) बनाम The Dcit, Cc-1 Rajkot Naresh Organisers Private Limited “Amruta Estate,” 2Nd Floor, Mg Vs. Officer No. 702 R K Prime, 150 Feet Road, Rajkot 360001, Gujrat Ring Road Next To Silver Heights, Nava Mava Circle, Rajkot 360005, Gujrat /. /. Pan No. : Aaccn1282A "थायीलेखासं जीआइआरसं .. (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Mehul Ranapura, Ld. ARFor Respondent: Shri Sanjay Pungulia, Ld. CIT (DR)
Section 143(3)Section 147Section 148Section 250

Girish Vanjani is a key employee and accountant of the R K Group is an admitted and confirmed fact. During the course of search and seizure action at the residential premise of Shri Girish Vanjani, Pen Drives and Hard Discs were recovered. Forensic Mirror Imaging (Digital Data Backup) of these

Naresh Organisers Pvt Ltd., Rajkot vs. ACIT, CC-1, Rajkot

ITA 526/RJT/2024[2021-22]Status: DisposedITAT Rajkot09 Mar 2026AY 2021-22

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.522 To 527/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2017-2018 To 2022-23) बनाम Naresh Organisers Private Limited The Dcit, Cc-1 Rajkot Officer No. 702 R K Prime, 150 Feet Ring Vs. “Amruta Estate,” 2Nd Floor, Mg Road Next To Silver Heights, Nava Mava Road, Rajkot 360001, Gujrat Circle, Rajkot 360005, Gujrat /. /. Pan No. : Aaccn1282A "थायीलेखासं जीआइआरसं .. (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं/.Ita No.503, 515 To 517/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2018-19 To 2021-22) बनाम The Dcit, Cc-1 Rajkot Naresh Organisers Private Limited “Amruta Estate,” 2Nd Floor, Mg Vs. Officer No. 702 R K Prime, 150 Feet Road, Rajkot 360001, Gujrat Ring Road Next To Silver Heights, Nava Mava Circle, Rajkot 360005, Gujrat /. /. Pan No. : Aaccn1282A "थायीलेखासं जीआइआरसं .. (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Mehul Ranapura, Ld. ARFor Respondent: Shri Sanjay Pungulia, Ld. CIT (DR)
Section 143(3)Section 147Section 148Section 250

Girish Vanjani is a key employee and accountant of the R K Group is an admitted and confirmed fact. During the course of search and seizure action at the residential premise of Shri Girish Vanjani, Pen Drives and Hard Discs were recovered. Forensic Mirror Imaging (Digital Data Backup) of these

Naresh Organisers Pvt Ltd, Rajkot vs. ACIT, CC-1, Rajkot

ITA 525/RJT/2024[2020-21]Status: DisposedITAT Rajkot09 Mar 2026AY 2020-21

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.522 To 527/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2017-2018 To 2022-23) बनाम Naresh Organisers Private Limited The Dcit, Cc-1 Rajkot Officer No. 702 R K Prime, 150 Feet Ring Vs. “Amruta Estate,” 2Nd Floor, Mg Road Next To Silver Heights, Nava Mava Road, Rajkot 360001, Gujrat Circle, Rajkot 360005, Gujrat /. /. Pan No. : Aaccn1282A "थायीलेखासं जीआइआरसं .. (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं/.Ita No.503, 515 To 517/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2018-19 To 2021-22) बनाम The Dcit, Cc-1 Rajkot Naresh Organisers Private Limited “Amruta Estate,” 2Nd Floor, Mg Vs. Officer No. 702 R K Prime, 150 Feet Road, Rajkot 360001, Gujrat Ring Road Next To Silver Heights, Nava Mava Circle, Rajkot 360005, Gujrat /. /. Pan No. : Aaccn1282A "थायीलेखासं जीआइआरसं .. (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Mehul Ranapura, Ld. ARFor Respondent: Shri Sanjay Pungulia, Ld. CIT (DR)
Section 143(3)Section 147Section 148Section 250

Girish Vanjani is a key employee and accountant of the R K Group is an admitted and confirmed fact. During the course of search and seizure action at the residential premise of Shri Girish Vanjani, Pen Drives and Hard Discs were recovered. Forensic Mirror Imaging (Digital Data Backup) of these

Naresh Organisers Pvt Ltd, Rajkot vs. ACIT, CC-1, Rajkot

ITA 524/RJT/2024[2019-20]Status: DisposedITAT Rajkot09 Mar 2026AY 2019-20

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.522 To 527/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2017-2018 To 2022-23) बनाम Naresh Organisers Private Limited The Dcit, Cc-1 Rajkot Officer No. 702 R K Prime, 150 Feet Ring Vs. “Amruta Estate,” 2Nd Floor, Mg Road Next To Silver Heights, Nava Mava Road, Rajkot 360001, Gujrat Circle, Rajkot 360005, Gujrat /. /. Pan No. : Aaccn1282A "थायीलेखासं जीआइआरसं .. (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं/.Ita No.503, 515 To 517/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2018-19 To 2021-22) बनाम The Dcit, Cc-1 Rajkot Naresh Organisers Private Limited “Amruta Estate,” 2Nd Floor, Mg Vs. Officer No. 702 R K Prime, 150 Feet Road, Rajkot 360001, Gujrat Ring Road Next To Silver Heights, Nava Mava Circle, Rajkot 360005, Gujrat /. /. Pan No. : Aaccn1282A "थायीलेखासं जीआइआरसं .. (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Mehul Ranapura, Ld. ARFor Respondent: Shri Sanjay Pungulia, Ld. CIT (DR)
Section 143(3)Section 147Section 148Section 250

Girish Vanjani is a key employee and accountant of the R K Group is an admitted and confirmed fact. During the course of search and seizure action at the residential premise of Shri Girish Vanjani, Pen Drives and Hard Discs were recovered. Forensic Mirror Imaging (Digital Data Backup) of these

Naresh Organisers Pvt Ltd, Rajkot vs. ACIT, CC-1, Rajkot

ITA 523/RJT/2024[2018-19]Status: DisposedITAT Rajkot09 Mar 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.522 To 527/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2017-2018 To 2022-23) बनाम Naresh Organisers Private Limited The Dcit, Cc-1 Rajkot Officer No. 702 R K Prime, 150 Feet Ring Vs. “Amruta Estate,” 2Nd Floor, Mg Road Next To Silver Heights, Nava Mava Road, Rajkot 360001, Gujrat Circle, Rajkot 360005, Gujrat /. /. Pan No. : Aaccn1282A "थायीलेखासं जीआइआरसं .. (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं/.Ita No.503, 515 To 517/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2018-19 To 2021-22) बनाम The Dcit, Cc-1 Rajkot Naresh Organisers Private Limited “Amruta Estate,” 2Nd Floor, Mg Vs. Officer No. 702 R K Prime, 150 Feet Road, Rajkot 360001, Gujrat Ring Road Next To Silver Heights, Nava Mava Circle, Rajkot 360005, Gujrat /. /. Pan No. : Aaccn1282A "थायीलेखासं जीआइआरसं .. (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Mehul Ranapura, Ld. ARFor Respondent: Shri Sanjay Pungulia, Ld. CIT (DR)
Section 143(3)Section 147Section 148Section 250

Girish Vanjani is a key employee and accountant of the R K Group is an admitted and confirmed fact. During the course of search and seizure action at the residential premise of Shri Girish Vanjani, Pen Drives and Hard Discs were recovered. Forensic Mirror Imaging (Digital Data Backup) of these

Naresh Organisers Pvt Ltd, Rajkot vs. ACIT, CC-1, Rajkot

ITA 522/RJT/2024[2017-18]Status: DisposedITAT Rajkot09 Mar 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.522 To 527/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2017-2018 To 2022-23) बनाम Naresh Organisers Private Limited The Dcit, Cc-1 Rajkot Officer No. 702 R K Prime, 150 Feet Ring Vs. “Amruta Estate,” 2Nd Floor, Mg Road Next To Silver Heights, Nava Mava Road, Rajkot 360001, Gujrat Circle, Rajkot 360005, Gujrat /. /. Pan No. : Aaccn1282A "थायीलेखासं जीआइआरसं .. (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं/.Ita No.503, 515 To 517/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2018-19 To 2021-22) बनाम The Dcit, Cc-1 Rajkot Naresh Organisers Private Limited “Amruta Estate,” 2Nd Floor, Mg Vs. Officer No. 702 R K Prime, 150 Feet Road, Rajkot 360001, Gujrat Ring Road Next To Silver Heights, Nava Mava Circle, Rajkot 360005, Gujrat /. /. Pan No. : Aaccn1282A "थायीलेखासं जीआइआरसं .. (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Mehul Ranapura, Ld. ARFor Respondent: Shri Sanjay Pungulia, Ld. CIT (DR)
Section 143(3)Section 147Section 148Section 250

Girish Vanjani is a key employee and accountant of the R K Group is an admitted and confirmed fact. During the course of search and seizure action at the residential premise of Shri Girish Vanjani, Pen Drives and Hard Discs were recovered. Forensic Mirror Imaging (Digital Data Backup) of these

DCIT, Central Circle 1, Rajkot vs. Naresh Organisers Pvt. Ltd., Rajkot

ITA 517/RJT/2024[2021-22]Status: DisposedITAT Rajkot09 Mar 2026AY 2021-22

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.522 To 527/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2017-2018 To 2022-23) बनाम Naresh Organisers Private Limited The Dcit, Cc-1 Rajkot Officer No. 702 R K Prime, 150 Feet Ring Vs. “Amruta Estate,” 2Nd Floor, Mg Road Next To Silver Heights, Nava Mava Road, Rajkot 360001, Gujrat Circle, Rajkot 360005, Gujrat /. /. Pan No. : Aaccn1282A "थायीलेखासं जीआइआरसं .. (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं/.Ita No.503, 515 To 517/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2018-19 To 2021-22) बनाम The Dcit, Cc-1 Rajkot Naresh Organisers Private Limited “Amruta Estate,” 2Nd Floor, Mg Vs. Officer No. 702 R K Prime, 150 Feet Road, Rajkot 360001, Gujrat Ring Road Next To Silver Heights, Nava Mava Circle, Rajkot 360005, Gujrat /. /. Pan No. : Aaccn1282A "थायीलेखासं जीआइआरसं .. (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Mehul Ranapura, Ld. ARFor Respondent: Shri Sanjay Pungulia, Ld. CIT (DR)
Section 143(3)Section 147Section 148Section 250

Girish Vanjani is a key employee and accountant of the R K Group is an admitted and confirmed fact. During the course of search and seizure action at the residential premise of Shri Girish Vanjani, Pen Drives and Hard Discs were recovered. Forensic Mirror Imaging (Digital Data Backup) of these

DCIT, Central Circle 1, Rajkot vs. Naresh Organisers Pvt. Ltd., Rajkot

ITA 516/RJT/2024[2020-21]Status: DisposedITAT Rajkot09 Mar 2026AY 2020-21

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.522 To 527/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2017-2018 To 2022-23) बनाम Naresh Organisers Private Limited The Dcit, Cc-1 Rajkot Officer No. 702 R K Prime, 150 Feet Ring Vs. “Amruta Estate,” 2Nd Floor, Mg Road Next To Silver Heights, Nava Mava Road, Rajkot 360001, Gujrat Circle, Rajkot 360005, Gujrat /. /. Pan No. : Aaccn1282A "थायीलेखासं जीआइआरसं .. (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं/.Ita No.503, 515 To 517/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2018-19 To 2021-22) बनाम The Dcit, Cc-1 Rajkot Naresh Organisers Private Limited “Amruta Estate,” 2Nd Floor, Mg Vs. Officer No. 702 R K Prime, 150 Feet Road, Rajkot 360001, Gujrat Ring Road Next To Silver Heights, Nava Mava Circle, Rajkot 360005, Gujrat /. /. Pan No. : Aaccn1282A "थायीलेखासं जीआइआरसं .. (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Mehul Ranapura, Ld. ARFor Respondent: Shri Sanjay Pungulia, Ld. CIT (DR)
Section 143(3)Section 147Section 148Section 250

Girish Vanjani is a key employee and accountant of the R K Group is an admitted and confirmed fact. During the course of search and seizure action at the residential premise of Shri Girish Vanjani, Pen Drives and Hard Discs were recovered. Forensic Mirror Imaging (Digital Data Backup) of these

DCIT, Central Circle 1, Rajkot vs. Naresh Orgnisers Pvt. Ltd., Rajkot

ITA 515/RJT/2024[2019-20]Status: DisposedITAT Rajkot09 Mar 2026AY 2019-20

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.522 To 527/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2017-2018 To 2022-23) बनाम Naresh Organisers Private Limited The Dcit, Cc-1 Rajkot Officer No. 702 R K Prime, 150 Feet Ring Vs. “Amruta Estate,” 2Nd Floor, Mg Road Next To Silver Heights, Nava Mava Road, Rajkot 360001, Gujrat Circle, Rajkot 360005, Gujrat /. /. Pan No. : Aaccn1282A "थायीलेखासं जीआइआरसं .. (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं/.Ita No.503, 515 To 517/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2018-19 To 2021-22) बनाम The Dcit, Cc-1 Rajkot Naresh Organisers Private Limited “Amruta Estate,” 2Nd Floor, Mg Vs. Officer No. 702 R K Prime, 150 Feet Road, Rajkot 360001, Gujrat Ring Road Next To Silver Heights, Nava Mava Circle, Rajkot 360005, Gujrat /. /. Pan No. : Aaccn1282A "थायीलेखासं जीआइआरसं .. (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Mehul Ranapura, Ld. ARFor Respondent: Shri Sanjay Pungulia, Ld. CIT (DR)
Section 143(3)Section 147Section 148Section 250

Girish Vanjani is a key employee and accountant of the R K Group is an admitted and confirmed fact. During the course of search and seizure action at the residential premise of Shri Girish Vanjani, Pen Drives and Hard Discs were recovered. Forensic Mirror Imaging (Digital Data Backup) of these

DCIT, Central Circle 1, Rajkot vs. Naresh Organisers Pvt. Ltd., Rjakot

ITA 503/RJT/2024[2018-19]Status: DisposedITAT Rajkot09 Mar 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.522 To 527/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2017-2018 To 2022-23) बनाम Naresh Organisers Private Limited The Dcit, Cc-1 Rajkot Officer No. 702 R K Prime, 150 Feet Ring Vs. “Amruta Estate,” 2Nd Floor, Mg Road Next To Silver Heights, Nava Mava Road, Rajkot 360001, Gujrat Circle, Rajkot 360005, Gujrat /. /. Pan No. : Aaccn1282A "थायीलेखासं जीआइआरसं .. (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं/.Ita No.503, 515 To 517/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2018-19 To 2021-22) बनाम The Dcit, Cc-1 Rajkot Naresh Organisers Private Limited “Amruta Estate,” 2Nd Floor, Mg Vs. Officer No. 702 R K Prime, 150 Feet Road, Rajkot 360001, Gujrat Ring Road Next To Silver Heights, Nava Mava Circle, Rajkot 360005, Gujrat /. /. Pan No. : Aaccn1282A "थायीलेखासं जीआइआरसं .. (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Mehul Ranapura, Ld. ARFor Respondent: Shri Sanjay Pungulia, Ld. CIT (DR)
Section 143(3)Section 147Section 148Section 250

Girish Vanjani is a key employee and accountant of the R K Group is an admitted and confirmed fact. During the course of search and seizure action at the residential premise of Shri Girish Vanjani, Pen Drives and Hard Discs were recovered. Forensic Mirror Imaging (Digital Data Backup) of these