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“search assessment”

Search & SeizureSection 153ASection 153A2,574 judgments

The decision most relied on for search assessment is CIT v. Kabul Chawla (380 ITR 573), cited in 3,235 judgments on BharatTax.

Leading authorities on search assessment

CIT v. Kabul Chawla
380 ITR 573 · 2016 · High Court
3,235
citing judgments

In a search assessment under Section 153A, additions can only be made for completed or non-abated assessment years if incriminating material relevant to those years is found during the search, although notice under Section 153A(1) is mandatorily issued for six assessment years preceding the search.

Pr. CIT v. Abhisar Buildwell (P.) Ltd.
149 Taxmann.com 399 · 2023 · Supreme Court
2,379
citing judgments

An assessment under section 153A is without jurisdiction if there is an absence of incriminating material for an unabated assessment year.

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.

Pr. CIT v. Meeta Gutgutia
395 ITR 526 · 2017 · High Court
1,226
citing judgments

In search assessments under Section 153A, additions to income are permissible only if incriminating material is found during the search; in the absence of such material, completed assessments cannot be disturbed. A statement recorded under Section 132(4) and later retracted may not, on its own, constitute sufficient incriminating evidence for making additions.

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.

PCIT v. Best Infrastructure (India) (P.) Ltd.
397 ITR 82 · 2017 · High Court
786
citing judgments

A statement recorded under Section 132(4) of the Income Tax Act, 1961, does not by itself constitute incriminating material for making additions to income.

CIT v. RRJ Securities Ltd.
380 ITR 612 · 2016 · High Court
689
citing judgments

Completed assessments can be interfered with under Section 153A or 153C only on the basis of incriminating material unearthed during the search, necessitating a direct correlation between the discovered material and the power to assess or reopen concluded assessments.

Judgments citing search assessment

V Sathyamoorthy&Co, Erode vs. DCIT, Central Circle -2, Coimbatore

The appeals stand allowed

ITA 1020/CHNY/2024[2016-17]Status: DisposedITAT Chennai18 Sept 2024AY 2016-17

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.1019/Chny/2024 (िनधा*रण वष* / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.1020/Chny/2024 (िनधा*रण वष* / Assessment Year: 2016-17) M/S. V. Sathyamoorthy & Co. Dcit बनाम/ 41, Patel Road, Central Circle-2, Vs. Near Blood Bank, Erode-638 001. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacfv-0222-D (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" की ओर से/ Assessee By : Shri S. Sridhar (Advocate)- Ld.Ar " थ" की ओर से/Revenue By : Shri R. Clement Ramesh Kumar (Cit)-Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 29-07-2024 घोषणाकीतारीख /Date Of Pronouncement : 18-09-2024 आदेश / O R D E R Per Bench: 1.1 Aforesaid Appeals By Assessee For Assessment Years (Ay) 2015- 16 & 2016-17 Arises Out Of Separate Orders Of Learned First Appellate Authority. Facts As Well As Issues Are Stated To Be Substantially The Same In Both The Years. 1.2 First, We Take Up Assessee’S Appeal For Ay 2015-16 Which Arises Out Of An Order Passed By Learned Commissioner Of Income Tax

For Appellant: Shri S. Sridhar (Advocate)- Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT)-Ld. DR
Section 143(3)Section 153ASection 251

Appeals) - 20, Chennai erred in confirming the assumption of jurisdiction under Section 153A of the Act and further erred in confirming the search assessment order passed in terms of Section 153A of the Act without assigning proper reasons and justification. 3. The CIT (Appeals) - 20, Chennai failed to appreciate that ... search assessment completed by making the disputed addition(s) in the absence of valid incriminating seized material relatable to such addition(s) should be reckoned as nullity in law and further ought to have appreciated that the judicial trend in this regard was completely over looked and brushed aside

V Sathyamoorthy&Co, Erode vs. DCIT, Central Circle -2, Coimbatore

The appeals stand allowed

ITA 1019/CHNY/2024[2015-16]Status: DisposedITAT Chennai18 Sept 2024AY 2015-16

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.1019/Chny/2024 (िनधा*रण वष* / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.1020/Chny/2024 (िनधा*रण वष* / Assessment Year: 2016-17) M/S. V. Sathyamoorthy & Co. Dcit बनाम/ 41, Patel Road, Central Circle-2, Vs. Near Blood Bank, Erode-638 001. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacfv-0222-D (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" की ओर से/ Assessee By : Shri S. Sridhar (Advocate)- Ld.Ar " थ" की ओर से/Revenue By : Shri R. Clement Ramesh Kumar (Cit)-Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 29-07-2024 घोषणाकीतारीख /Date Of Pronouncement : 18-09-2024 आदेश / O R D E R Per Bench: 1.1 Aforesaid Appeals By Assessee For Assessment Years (Ay) 2015- 16 & 2016-17 Arises Out Of Separate Orders Of Learned First Appellate Authority. Facts As Well As Issues Are Stated To Be Substantially The Same In Both The Years. 1.2 First, We Take Up Assessee’S Appeal For Ay 2015-16 Which Arises Out Of An Order Passed By Learned Commissioner Of Income Tax

For Appellant: Shri S. Sridhar (Advocate)- Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT)-Ld. DR
Section 143(3)Section 153ASection 251

Appeals) - 20, Chennai erred in confirming the assumption of jurisdiction under Section 153A of the Act and further erred in confirming the search assessment order passed in terms of Section 153A of the Act without assigning proper reasons and justification. 3. The CIT (Appeals) - 20, Chennai failed to appreciate that ... search assessment completed by making the disputed addition(s) in the absence of valid incriminating seized material relatable to such addition(s) should be reckoned as nullity in law and further ought to have appreciated that the judicial trend in this regard was completely over looked and brushed aside

Vinodhini, Chennai vs. ACIT, Central Circle-1(2), Chennai

Appeal stand allowed

ITA 921/CHNY/2023[2018-19]Status: DisposedITAT Chennai18 Sept 2024AY 2018-19

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकर अपील सं./ Ita No.921/Chny/2023 (िनधा9रण वष9 / Assessment Year: 2018-19) Mrs. Vinodhini Acit बनाम/ Flat No.14, Door No.98, Central Circle-1(2) Harrington Road, Chetpet, Vs. Chennai. Chennai-600 031. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Bmapv-2726-D (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Shri N. Arjun Raj (Advocate)- Ld.Ar " थ"कीओरसे/Respondent By : Shri Nilay Baran Som (Cit)-Ld. Sr. Dr सुनवाई की तारीख/Date Of Hearing : 20-06-2024 घोषणा की तारीख /Date Of Pronouncement : 18-09-2024

For Appellant: Shri N. Arjun Raj (Advocate)- Ld.ARFor Respondent: Shri Nilay Baran Som (CIT)-Ld. Sr. DR
Section 153CSection 2(14)

violation to principles of natural justice should be considered as nullity in law. 14. The CIT(A) failed to appreciate that the order of search assessment under consideration was passed out of time, invalid, passed without jurisdiction and not sustainable both on facts ... absence of any incriminating seized material forming part of the search records, the addition made in the form of STCG in the search assessment completed was wrong, erroneous, incorrect, invalid, unjustified and not sustainable both on facts and in law. As is evident, the sole substantive issue that arises

Deputy Commissioner of Income Tax, Central Circle 1(2), Chennai vs. Bondalapati Shivaji Rao, Chennai

In the result, appeal filed by the assessee stands allowed and appeal filed by the Revenue is dismissed

ITA 1103/CHNY/2023[2019-20]Status: DisposedITAT Chennai18 Sept 2024AY 2019-20

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1044/Chny/2023 िनधा"रण वष"/Assessment Year: 2019-20 V. Shri Bondalapati Shivaji Rao, The Dcit, 121, Shankar Nagar, M.G. Road, Central Circle-1(2), Pammal, Chennai-600 075. Chennai. [Pan: Aahpb 0083 D] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita No.1103/Chny/2023 िनधा"रण वष"/Assessment Year: 2019-20 V. The Dcit, Shri Bondalapati Shivaji Rao, Central Circle-1(2), 121, Shankar Nagar, Chennai. M.G. Road, Pammal, Chennai-600 075. [Pan: Aahpb 0083 D] (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri V. Nandakumar, CIT
Section 127Section 132Section 143(2)Section 143(3)Section 153C

search was conducted. If this interpretation as canvassed by the Revenue is accepted, it would mean that whereas in case of a person searched, assessments in relation to six previous years preceding the year in which the search takes place can be reopened but in case of any other person ... Court, by observing as follows:- “14. It becomes pertinent to recall that Section 153A, as it stood prior to 01 April 2017, envisaged a search assessment being undertaken "in respect of each assessment year falling within six assessment years" referred to in clause (b) thereof. Clause (b) of Section 153A

Bondalapati Shivaji Rao, Chennai vs. Assistant Commissioner of Income Tax, Central Circle - 1(2), Chennai

In the result, appeal filed by the assessee stands allowed and

ITA 1044/CHNY/2023[AY 2019-20]Status: DisposedITAT Chennai18 Sept 2024

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1044/Chny/2023 निर्धारण वर्ष/Assessment Year: 2019-20 Shri Bondalapati Shivaji Rao, 121, Shankar Nagar, M.G. Road, Pammal, Chennai-600 075. [Pan: Aahpb 0083 D] (अपीलार्थी/Appellant) The Dcit, Central Circle-1(2), Chennai. (अपीलार्थी/Appellant) V. The Dcit, Central Circle-1(2), Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.1103/Chny/2023 निर्धारण वर्ष/Assessment Year: 2019-20 V. Shri Bondalapati Shivaji Rao, 121, Shankar Nagar, M.G. Road, Pammal, Chennai-600 075. [Pan: Aahpb 0083 D] (प्रत्यर्थी/Respondent) Assessee By : Shri B. Ramakrishnan, Fca Shri S. Dwarakesh, Ca Shri Shrenik Chordia, Ca Department By : Shri V. Nandakumar, Cit सुनवाईकीतारीख/Date Of Hearing : 08.08.2024 घोषणाकीतारीख /Date Of Pronouncement : 18.09.2024 आदेश / Order Per Aby T. Varkey, Jm: These Appeals Preferred By The Assessee & The Revenue Are Against The Order Of The Learned Commissioner Of Income Tax (Appeals)- 18, Chennai (Hereinafter In Short `The Ld.Cit(A)') Dated 26.07.2023 Passed For Assessment Year (Hereinafter In Short `Ay') 2019-20.

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri V. Nandakumar, CIT
Section 127Section 132Section 143(2)Section 143(3)Section 153C

search was conducted. If this interpretation as canvassed by the Revenue is accepted, it would mean that whereas in case of a person searched, assessments in relation to six previous years preceding the year in which the search takes place can be reopened but in case of any other person ... Court, by observing as follows:- "14. It becomes pertinent to recall that Section 153A, as it stood prior to 01 April 2017, envisaged a search assessment being undertaken "in respect of each assessment year falling within six assessment years" referred to in clause (b) thereof. Clause (b) of Section 153A