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“warrant of authorisation”

Search & SeizureSection 132Section 132175 judgments

The decision most relied on for warrant of authorisation is 11 Index Logistics Pvt Ltd & Ismail Muhammed Khan. 4) In Maa Vaishnavi Sponge Ltd. v. DGIT (21 Taxmann.com 512), cited in 20 judgments on BharatTax.

Leading authorities on warrant of authorisation

11 Index Logistics Pvt Ltd & Ismail Muhammed Khan. 4) In Maa Vaishnavi Sponge Ltd. v. DGIT
21 Taxmann.com 512 · 2012 · High Court
20
citing judgments

An order under section 132(3) of the Income Tax Act can only be passed if the authorized officer believes a specific asset found during a search represents undisclosed income. It cannot be used to ascertain if transactions in accounts represent undisclosed income, nor is an order under section 132(8A) automatic.

MDLR Resorts Private Limited v. CIT
40 Taxmann.com 365 · 2013 · High Court
14
citing judgments

A search is held to be valid when conducted under similar facts and circumstances, as decided by the Delhi High Court.

Ajit Jain v. Union of India
242 ITR 302 · 2000 · High Court
13
citing judgments

A preliminary report from the CBI does not constitute 'information' sufficient for an income-tax officer to form a 'reason to believe' that income has escaped assessment, which is a prerequisite for authorizing a search.

Judgments citing warrant of authorisation

Assistant Commissioner of Income Tax, Central Circle-3(4), Hyderabad vs. Ankaa Realtors, Hyderabad

In the result, appeal filed by the Revenue and assessee for the A

ITA 71/HYD/2021[2011-12]Status: DisposedITAT Hyderabad25 Feb 2025AY 2011-12

Bench: Shri Manjunatha G. & Shri K.Narasimha Charyआ.अपी.सं /Ita No.71/Hyd/2021 To 75/Hyd/2021 (निर्धारण वर्ा/A.Y.: 2011-12, 2012-13, 2015-16 To 2017-18) Asst.Commissioner Of Vs. M/S Ankaa Realtors Income Tax Hyderabad Central Circle-3(4) [Pan : Abffa0287M] Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita No.102/Hyd/2021 To 108/Hyd/2021 (निर्धारण वर्ा/Assessment Year: 2011-12 To 2017-18) M/S Ankaa Realtors Vs. Asst.Commissioner Of Income Tax Hyderabad Central Circle-3(4) [Pan : Abffa0287M] Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri P.Murali Mohan Rao,Ar रधजस् व द्वधरध/Revenue By: Shri Srinath Sadanala, Dr सुिवधई की तधरीख/Date Of Hearing: 27/11/2024 घोर्णध की तधरीख/Date Of 25/02/2025 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: These Cross Appeals Filed By The Revenue & The Assessee Are Directed Against Order Dated 11.09.2020 Of The Commissioner Of Income Tax (Appeals) [“Ld.Cit(A)”]-11, Hyderabad Pertaining To A.Y.2011-12 To 2017-18. Since, Facts Are Identical & Issues Are Common, For The Sake Of Convenience, The Appeals Filed By The Revenue This Common Order.

For Appellant: Shri P.Murali Mohan Rao,ARFor Respondent: Shri Srinath Sadanala, DR
Section 132Section 139Section 139(1)Section 139(5)Section 153A

assessee. The assessee has filed appeal and raised grounds on various legal aspects, including validity of notice issued u/s 153A, in light of warrant of authorisation in the name of the assessee and argued that the bank account statement of the assessee firm was not incriminating in nature and based ... assessee. The assessee has filed appeal and raised grounds on various legal aspects, including validity of notice issued u/s 153A, in light of warrant of authorisation in the name of the assessee and argued that the bank account statement of the assessee firm was not incriminating in nature and based

Ankaa Realtors, Hyderabad vs. Assistant Commissioner of Income Tax Central Circle3-(4), Hyderabad

In the result, appeal filed by the Revenue and assessee for the A

ITA 108/HYD/2021[2017-18]Status: DisposedITAT Hyderabad25 Feb 2025AY 2017-18

Bench: Shri Manjunatha G. & Shri K.Narasimha Charyआ.अपी.सं /Ita No.71/Hyd/2021 To 75/Hyd/2021 (निर्धारण वर्ा/A.Y.: 2011-12, 2012-13, 2015-16 To 2017-18) Asst.Commissioner Of Vs. M/S Ankaa Realtors Income Tax Hyderabad Central Circle-3(4) [Pan : Abffa0287M] Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita No.102/Hyd/2021 To 108/Hyd/2021 (निर्धारण वर्ा/Assessment Year: 2011-12 To 2017-18) M/S Ankaa Realtors Vs. Asst.Commissioner Of Income Tax Hyderabad Central Circle-3(4) [Pan : Abffa0287M] Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri P.Murali Mohan Rao,Ar रधजस् व द्वधरध/Revenue By: Shri Srinath Sadanala, Dr सुिवधई की तधरीख/Date Of Hearing: 27/11/2024 घोर्णध की तधरीख/Date Of 25/02/2025 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: These Cross Appeals Filed By The Revenue & The Assessee Are Directed Against Order Dated 11.09.2020 Of The Commissioner Of Income Tax (Appeals) [“Ld.Cit(A)”]-11, Hyderabad Pertaining To A.Y.2011-12 To 2017-18. Since, Facts Are Identical & Issues Are Common, For The Sake Of Convenience, The Appeals Filed By The Revenue This Common Order.

For Appellant: Shri P.Murali Mohan Rao,ARFor Respondent: Shri Srinath Sadanala, DR
Section 132Section 139Section 139(1)Section 139(5)Section 153A

assessee. The assessee has filed appeal and raised grounds on various legal aspects, including validity of notice issued u/s 153A, in light of warrant of authorisation in the name of the assessee and argued that the bank account statement of the assessee firm was not incriminating in nature and based ... assessee. The assessee has filed appeal and raised grounds on various legal aspects, including validity of notice issued u/s 153A, in light of warrant of authorisation in the name of the assessee and argued that the bank account statement of the assessee firm was not incriminating in nature and based

Ankaa Realtors, Hyderabad vs. Assistant Commissioner of Income Tax Central Circle3-(4), Hyderabad

In the result, appeal filed by the Revenue and assessee for the A

ITA 107/HYD/2021[2016-17]Status: DisposedITAT Hyderabad25 Feb 2025AY 2016-17

Bench: Shri Manjunatha G. & Shri K.Narasimha Charyआ.अपी.सं /Ita No.71/Hyd/2021 To 75/Hyd/2021 (निर्धारण वर्ा/A.Y.: 2011-12, 2012-13, 2015-16 To 2017-18) Asst.Commissioner Of Vs. M/S Ankaa Realtors Income Tax Hyderabad Central Circle-3(4) [Pan : Abffa0287M] Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita No.102/Hyd/2021 To 108/Hyd/2021 (निर्धारण वर्ा/Assessment Year: 2011-12 To 2017-18) M/S Ankaa Realtors Vs. Asst.Commissioner Of Income Tax Hyderabad Central Circle-3(4) [Pan : Abffa0287M] Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri P.Murali Mohan Rao,Ar रधजस् व द्वधरध/Revenue By: Shri Srinath Sadanala, Dr सुिवधई की तधरीख/Date Of Hearing: 27/11/2024 घोर्णध की तधरीख/Date Of 25/02/2025 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: These Cross Appeals Filed By The Revenue & The Assessee Are Directed Against Order Dated 11.09.2020 Of The Commissioner Of Income Tax (Appeals) [“Ld.Cit(A)”]-11, Hyderabad Pertaining To A.Y.2011-12 To 2017-18. Since, Facts Are Identical & Issues Are Common, For The Sake Of Convenience, The Appeals Filed By The Revenue This Common Order.

For Appellant: Shri P.Murali Mohan Rao,ARFor Respondent: Shri Srinath Sadanala, DR
Section 132Section 139Section 139(1)Section 139(5)Section 153A

assessee. The assessee has filed appeal and raised grounds on various legal aspects, including validity of notice issued u/s 153A, in light of warrant of authorisation in the name of the assessee and argued that the bank account statement of the assessee firm was not incriminating in nature and based ... assessee. The assessee has filed appeal and raised grounds on various legal aspects, including validity of notice issued u/s 153A, in light of warrant of authorisation in the name of the assessee and argued that the bank account statement of the assessee firm was not incriminating in nature and based

Ankaa Realtors, Hyderabad vs. Assistant Commissioner of Income Tax Central Circle3-(4), Hyderabad

In the result, appeal filed by the Revenue and assessee for the A

ITA 106/HYD/2021[2015-16]Status: DisposedITAT Hyderabad25 Feb 2025AY 2015-16

Bench: Shri Manjunatha G. & Shri K.Narasimha Charyआ.अपी.सं /Ita No.71/Hyd/2021 To 75/Hyd/2021 (निर्धारण वर्ा/A.Y.: 2011-12, 2012-13, 2015-16 To 2017-18) Asst.Commissioner Of Vs. M/S Ankaa Realtors Income Tax Hyderabad Central Circle-3(4) [Pan : Abffa0287M] Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita No.102/Hyd/2021 To 108/Hyd/2021 (निर्धारण वर्ा/Assessment Year: 2011-12 To 2017-18) M/S Ankaa Realtors Vs. Asst.Commissioner Of Income Tax Hyderabad Central Circle-3(4) [Pan : Abffa0287M] Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri P.Murali Mohan Rao,Ar रधजस् व द्वधरध/Revenue By: Shri Srinath Sadanala, Dr सुिवधई की तधरीख/Date Of Hearing: 27/11/2024 घोर्णध की तधरीख/Date Of 25/02/2025 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: These Cross Appeals Filed By The Revenue & The Assessee Are Directed Against Order Dated 11.09.2020 Of The Commissioner Of Income Tax (Appeals) [“Ld.Cit(A)”]-11, Hyderabad Pertaining To A.Y.2011-12 To 2017-18. Since, Facts Are Identical & Issues Are Common, For The Sake Of Convenience, The Appeals Filed By The Revenue This Common Order.

For Appellant: Shri P.Murali Mohan Rao,ARFor Respondent: Shri Srinath Sadanala, DR
Section 132Section 139Section 139(1)Section 139(5)Section 153A

assessee. The assessee has filed appeal and raised grounds on various legal aspects, including validity of notice issued u/s 153A, in light of warrant of authorisation in the name of the assessee and argued that the bank account statement of the assessee firm was not incriminating in nature and based ... assessee. The assessee has filed appeal and raised grounds on various legal aspects, including validity of notice issued u/s 153A, in light of warrant of authorisation in the name of the assessee and argued that the bank account statement of the assessee firm was not incriminating in nature and based

Ankaa Realtors, Hyderabad vs. Assistant Commissioner of Income Tax Central Circle3-(4), Hyderabad

ITA 105/HYD/2021[2014-15]Status: DisposedITAT Hyderabad25 Feb 2025AY 2014-15

Bench: Shri Manjunatha G. & Shri K.Narasimha Chary

For Respondent: Shri P.Murali Mohan Rao,AR
Section 132

assessee. The assessee has filed appeal and raised grounds on various legal aspects, including validity of notice issued u/s 153A, in light of warrant of authorisation in the name of the assessee and argued that the bank account statement of the assessee firm was not incriminating in nature and based ... assessee. The assessee has filed appeal and raised grounds on various legal aspects, including validity of notice issued u/s 153A, in light of warrant of authorisation in the name of the assessee and argued that the bank account statement of the assessee firm was not incriminating in nature and based

Anka Realtors, Hyderabad vs. Assistant Commissioner of Income Tax Central Circle3-(4), Hyderabad

In the result, appeal filed by the Revenue and assessee for the A

ITA 104/HYD/2021[2013-14]Status: DisposedITAT Hyderabad25 Feb 2025AY 2013-14

Bench: Shri Manjunatha G. & Shri K.Narasimha Charyआ.अपी.सं /Ita No.71/Hyd/2021 To 75/Hyd/2021 (निर्धारण वर्ा/A.Y.: 2011-12, 2012-13, 2015-16 To 2017-18) Asst.Commissioner Of Vs. M/S Ankaa Realtors Income Tax Hyderabad Central Circle-3(4) [Pan : Abffa0287M] Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita No.102/Hyd/2021 To 108/Hyd/2021 (निर्धारण वर्ा/Assessment Year: 2011-12 To 2017-18) M/S Ankaa Realtors Vs. Asst.Commissioner Of Income Tax Hyderabad Central Circle-3(4) [Pan : Abffa0287M] Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri P.Murali Mohan Rao,Ar रधजस् व द्वधरध/Revenue By: Shri Srinath Sadanala, Dr सुिवधई की तधरीख/Date Of Hearing: 27/11/2024 घोर्णध की तधरीख/Date Of 25/02/2025 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: These Cross Appeals Filed By The Revenue & The Assessee Are Directed Against Order Dated 11.09.2020 Of The Commissioner Of Income Tax (Appeals) [“Ld.Cit(A)”]-11, Hyderabad Pertaining To A.Y.2011-12 To 2017-18. Since, Facts Are Identical & Issues Are Common, For The Sake Of Convenience, The Appeals Filed By The Revenue This Common Order.

For Appellant: Shri P.Murali Mohan Rao,ARFor Respondent: Shri Srinath Sadanala, DR
Section 132Section 139Section 139(1)Section 139(5)Section 153A

assessee. The assessee has filed appeal and raised grounds on various legal aspects, including validity of notice issued u/s 153A, in light of warrant of authorisation in the name of the assessee and argued that the bank account statement of the assessee firm was not incriminating in nature and based ... assessee. The assessee has filed appeal and raised grounds on various legal aspects, including validity of notice issued u/s 153A, in light of warrant of authorisation in the name of the assessee and argued that the bank account statement of the assessee firm was not incriminating in nature and based

Anka Realtors, Hyderabad vs. Assistant Commissioner of Income Tax Central Circle3-(4), Hyderabad

In the result, appeal filed by the Revenue and assessee for the A

ITA 103/HYD/2021[2012-13]Status: DisposedITAT Hyderabad25 Feb 2025AY 2012-13

Bench: Shri Manjunatha G. & Shri K.Narasimha Charyआ.अपी.सं /Ita No.71/Hyd/2021 To 75/Hyd/2021 (निर्धारण वर्ा/A.Y.: 2011-12, 2012-13, 2015-16 To 2017-18) Asst.Commissioner Of Vs. M/S Ankaa Realtors Income Tax Hyderabad Central Circle-3(4) [Pan : Abffa0287M] Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita No.102/Hyd/2021 To 108/Hyd/2021 (निर्धारण वर्ा/Assessment Year: 2011-12 To 2017-18) M/S Ankaa Realtors Vs. Asst.Commissioner Of Income Tax Hyderabad Central Circle-3(4) [Pan : Abffa0287M] Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri P.Murali Mohan Rao,Ar रधजस् व द्वधरध/Revenue By: Shri Srinath Sadanala, Dr सुिवधई की तधरीख/Date Of Hearing: 27/11/2024 घोर्णध की तधरीख/Date Of 25/02/2025 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: These Cross Appeals Filed By The Revenue & The Assessee Are Directed Against Order Dated 11.09.2020 Of The Commissioner Of Income Tax (Appeals) [“Ld.Cit(A)”]-11, Hyderabad Pertaining To A.Y.2011-12 To 2017-18. Since, Facts Are Identical & Issues Are Common, For The Sake Of Convenience, The Appeals Filed By The Revenue This Common Order.

For Appellant: Shri P.Murali Mohan Rao,ARFor Respondent: Shri Srinath Sadanala, DR
Section 132Section 139Section 139(1)Section 139(5)Section 153A

assessee. The assessee has filed appeal and raised grounds on various legal aspects, including validity of notice issued u/s 153A, in light of warrant of authorisation in the name of the assessee and argued that the bank account statement of the assessee firm was not incriminating in nature and based ... assessee. The assessee has filed appeal and raised grounds on various legal aspects, including validity of notice issued u/s 153A, in light of warrant of authorisation in the name of the assessee and argued that the bank account statement of the assessee firm was not incriminating in nature and based

Anka Realtors, Hyderabad vs. Assistant Commissioner of Incom, Hyderabad

In the result, appeal filed by the Revenue and assessee for the A

ITA 102/HYD/2021[2011-12]Status: DisposedITAT Hyderabad25 Feb 2025AY 2011-12

Bench: Shri Manjunatha G. & Shri K.Narasimha Charyआ.अपी.सं /Ita No.71/Hyd/2021 To 75/Hyd/2021 (निर्धारण वर्ा/A.Y.: 2011-12, 2012-13, 2015-16 To 2017-18) Asst.Commissioner Of Vs. M/S Ankaa Realtors Income Tax Hyderabad Central Circle-3(4) [Pan : Abffa0287M] Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita No.102/Hyd/2021 To 108/Hyd/2021 (निर्धारण वर्ा/Assessment Year: 2011-12 To 2017-18) M/S Ankaa Realtors Vs. Asst.Commissioner Of Income Tax Hyderabad Central Circle-3(4) [Pan : Abffa0287M] Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri P.Murali Mohan Rao,Ar रधजस् व द्वधरध/Revenue By: Shri Srinath Sadanala, Dr सुिवधई की तधरीख/Date Of Hearing: 27/11/2024 घोर्णध की तधरीख/Date Of 25/02/2025 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: These Cross Appeals Filed By The Revenue & The Assessee Are Directed Against Order Dated 11.09.2020 Of The Commissioner Of Income Tax (Appeals) [“Ld.Cit(A)”]-11, Hyderabad Pertaining To A.Y.2011-12 To 2017-18. Since, Facts Are Identical & Issues Are Common, For The Sake Of Convenience, The Appeals Filed By The Revenue This Common Order.

For Appellant: Shri P.Murali Mohan Rao,ARFor Respondent: Shri Srinath Sadanala, DR
Section 132Section 139Section 139(1)Section 139(5)Section 153A

assessee. The assessee has filed appeal and raised grounds on various legal aspects, including validity of notice issued u/s 153A, in light of warrant of authorisation in the name of the assessee and argued that the bank account statement of the assessee firm was not incriminating in nature and based ... assessee. The assessee has filed appeal and raised grounds on various legal aspects, including validity of notice issued u/s 153A, in light of warrant of authorisation in the name of the assessee and argued that the bank account statement of the assessee firm was not incriminating in nature and based

Viswanadh Kandula, Hyderabad vs. DCIT., Circle-6(1), Hyderabad

In the result, appeals of the assessee for the A

ITA 1085/HYD/2024[2018-19]Status: DisposedITAT Hyderabad07 Jan 2025AY 2018-19

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.1084 To 1088 & 1027/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2014-15 To 2019-20) M/S Ace Tyres (P) Ltd Vs. Acit Hyderabad Central Circle 1(2) Pan:Aadca2210N Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M.V.Prasad, Ca राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 02/09/2025 घोषणा की तारीख/Pronouncement: 24/09/2025 आदेश/Order Per Vijay Pal Raothese Six Appeals By The Assessee Are Directed Against The Six Separate Orders Dated 29/05/2025, 30/05/2025, 04/06/2025, 096/06/2025, 17/06/2025 & 14/07/2025 Of The Learned Cit (A)-11, Hyderabad Arising From The Assessment Order Passed U/S 143(3) R.W.S. 147 Of The Act, Pursuant To The Search & Seizure Operations U/S 132 Of The Act, Dated 04/01/2023 In Case Of Exel Group Of Companies Including The Assessee For The A.Ys 2014-15 To 2019-20 Respectively. Since Common Issues Are Raised In These Group Of Six Appeals Arising From Same Facts & Search & Seizure Operation, Therefore, For The Sake Of Convenience, All Page 1 Of 78

For Appellant: Shri M.V.Prasad, CAFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

Tyres (P) Ltd, M/s. Vilas Polymers (P) Ltd, M/s. Spinmax Tyres (P) Ltd and M/s. Laxes Machine (P) Ltd vide warrant of authorisation and Panchanama as under: Page 28 of 78 ITA Nos 1084 to 1088 and 1207 of 2025 ACE Tyres P Ltd Page

Josh Education Foundation, Jaipur, Rajasthan vs. CIT (Exemption), Jaipur, Rajasthan

ITA 726/JPR/2024[2024-25]Status: DisposedITAT Jaipur26 Dec 2024AY 2024-25

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Tarun Mittal, CA &For Respondent: MS Alka Gautam , CIT a
Section 115BSection 153ASection 153DSection 68

assessee appellant. The appellant argued that the assessment proceedings against the assessee alone are illegal and without jurisdiction. It is also submitted that warrant of authorisation u/s 132A issued by Pr. DIT-Inv., Jaipur on 11.12.2020 was also in the name of Shri Chatru Lal Meena alone which again

Chatru, Sawai Madhopur vs. DCIT, Central Circle, Kota

ITA 727/JPR/2023[2021-22]Status: DisposedITAT Jaipur26 Dec 2024AY 2021-22

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Tarun Mittal, CA &For Respondent: MS Alka Gautam , CIT a
Section 115BSection 153ASection 153DSection 68

assessee appellant. The appellant argued that the assessment proceedings against the assessee alone are illegal and without jurisdiction. It is also submitted that warrant of authorisation u/s 132A issued by Pr. DIT-Inv., Jaipur on 11.12.2020 was also in the name of Shri Chatru Lal Meena alone which again

Chatru, Sawai Madhopur vs. DCIT, Central Circle, Kota

ITA 725/JPR/2023[2019-20]Status: DisposedITAT Jaipur26 Dec 2024AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 721 to 727/JPR/2023 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2021-2022 Shri Chatru, Nimod, Malarana Dunger, Sawai Madhpur. cuke Vs. The DCIT, Central Circle, Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BUVPC 1977 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Tarun Mittal, CA, Shri Harshit Agarwal, CA jktLo dh vksj ls@ Revenue by : MS Alka Gautam

For Appellant: Shri Tarun Mittal, CA &For Respondent: MS Alka Gautam , CIT a
Section 115BSection 153ASection 153DSection 68

assessee appellant. The appellant argued that the assessment proceedings against the assessee alone are illegal and without jurisdiction. It is also submitted that warrant of authorisation u/s 132A issued by Pr. DIT-Inv., Jaipur on 11.12.2020 was also in the name of Shri Chatru Lal Meena alone which again

Chatru, Sawai Madhopur vs. DCIT, Central Circle, Kota

ITA 724/JPR/2023[2018-19]Status: DisposedITAT Jaipur26 Dec 2024AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Tarun Mittal, CA &For Respondent: MS Alka Gautam , CIT a
Section 115BSection 153ASection 153DSection 68

assessee appellant. The appellant argued that the assessment proceedings against the assessee alone are illegal and without jurisdiction. It is also submitted that warrant of authorisation u/s 132A issued by Pr. DIT-Inv., Jaipur on 11.12.2020 was also in the name of Shri Chatru Lal Meena alone which again

Chatru, Sawai Madhopur vs. DCIT, Central Circle, Kota

ITA 723/JPR/2023[2017-18]Status: DisposedITAT Jaipur26 Dec 2024AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Tarun Mittal, CA &For Respondent: MS Alka Gautam , CIT a
Section 115BSection 153ASection 153DSection 68

assessee appellant. The appellant argued that the assessment proceedings against the assessee alone are illegal and without jurisdiction. It is also submitted that warrant of authorisation u/s 132A issued by Pr. DIT-Inv., Jaipur on 11.12.2020 was also in the name of Shri Chatru Lal Meena alone which again

Chatru, Sawai Madhopur vs. DCIT, Central Circle, Kota

ITA 722/JPR/2023[2016-17]Status: DisposedITAT Jaipur26 Dec 2024AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Tarun Mittal, CA &For Respondent: MS Alka Gautam , CIT a
Section 115BSection 153ASection 153DSection 68

assessee appellant. The appellant argued that the assessment proceedings against the assessee alone are illegal and without jurisdiction. It is also submitted that warrant of authorisation u/s 132A issued by Pr. DIT-Inv., Jaipur on 11.12.2020 was also in the name of Shri Chatru Lal Meena alone which again

Chatru, Sawai Madhopur vs. DCIT, Central Circle, Kota

ITA 721/JPR/2023[2015-16]Status: DisposedITAT Jaipur26 Dec 2024AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Tarun Mittal, CA &For Respondent: MS Alka Gautam , CIT a
Section 115BSection 153ASection 153DSection 68

assessee appellant. The appellant argued that the assessment proceedings against the assessee alone are illegal and without jurisdiction. It is also submitted that warrant of authorisation u/s 132A issued by Pr. DIT-Inv., Jaipur on 11.12.2020 was also in the name of Shri Chatru Lal Meena alone which again

Assistant Commissioner of Income Tax, Central Circle, Kota vs. Banas Builders and Developers LLP, Jhalawar

In the result the appeal of the revenue in ITA no

ITA 269/JPR/2024[2018-19]Status: DisposedITAT Jaipur03 Dec 2024AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Rajendra Jain (Adv.) (V.C)For Respondent: Smt. Alka Gautam, CIT-DR (V.H)
Section 153ASection 250Section 69B

also conducted u/s 132 at the residence of Shri Devendra Singh Shekhawat, Accountant of the group entities by issue of separate independent warrant of authorisation. 02. The assessee-company in response to the notice issued u/s 153A filed its return of income on 03.07.2018. The case selected for scrutiny

Asstt. Commissioner of Income Tax, Central Circle, Kota vs. Banas Minerals Private Limited, Jhalawar

In the result the appeal of the revenue in ITA no

ITA 240/JPR/2024[2018-19]Status: DisposedITAT Jaipur03 Dec 2024AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Rajendra Jain (Adv.) (V.C)For Respondent: Smt. Alka Gautam, CIT-DR (V.H)
Section 153ASection 250Section 69B

also conducted u/s 132 at the residence of Shri Devendra Singh Shekhawat, Accountant of the group entities by issue of separate independent warrant of authorisation. 02. The assessee-company in response to the notice issued u/s 153A filed its return of income on 03.07.2018. The case selected for scrutiny

ACIT, Central Circle, Kota vs. Banas Minerals Private Limited, Jhalawar

In the result the appeal of the revenue in ITA no

ITA 239/JPR/2024[2013-14]Status: DisposedITAT Jaipur03 Dec 2024AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Rajendra Jain (Adv.) (V.C)For Respondent: Smt. Alka Gautam, CIT-DR (V.H)
Section 153ASection 250Section 69B

also conducted u/s 132 at the residence of Shri Devendra Singh Shekhawat, Accountant of the group entities by issue of separate independent warrant of authorisation. 02. The assessee-company in response to the notice issued u/s 153A filed its return of income on 03.07.2018. The case selected for scrutiny

DCIT, Central Cir-2, Madurai vs. J S Nihar Banu, Palakkad

In the result, the appeals filed by the Revenue in I

ITA 445/CHNY/2019[2015-16]Status: DisposedITAT Chennai25 Oct 2024AY 2015-16

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of M/S.Achu Traders, Income Tax, Central Circle-2, No. 11/1288, Madurai M.Pudur Main Road, Vs. Govindapuram Post, Palakkad, Kerala-678507 [Pan: Aapfa8131B] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.359, 360, 361 & 362 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 36, 37, 38 & 39/Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of Shri M.Shahjahan, Income Tax, Central Circle-2, Prop. M/S. Madeena Traders Madurai No.Vii/561, M.Pudur Main Road, Vs Govindapuram Post, Palakkad, Kerala-678507 (अपीलार्थी/Appellant) [Pan: Aiyps1815P]

For Appellant: D. Anand, Advocate
Section 40A(3)

search, on the conclusion of search as recorded in the last panchnama drawn in relation to any person in whose case the warrant of authorisation has been issued; or (b) in the case of requisition under section 132A, on the actual receipt of the books of account or other documents