warrant of authorisation — 175 case laws

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

ITA 444/CHNY/2019[2014-15]Status: DisposedITAT Chennai25 Oct 2024AY 2014-15

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 निर्धारण वर्ष / Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019

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

DCIT, Central Circle-2, Madurai vs. Appu Traders, Palakkad

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

ITA 442/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

DCIT, Central Circle-2, Madurai vs. Appu Traders, Palakkad

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

ITA 441/CHNY/2019[2014-15]Status: DisposedITAT Chennai25 Oct 2024AY 2014-15

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

DCIT, Central Circle-2, Madurai vs. Appu Traders, Palakkad

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

ITA 364/CHNY/2019[2012-13]Status: DisposedITAT Chennai25 Oct 2024AY 2012-13

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

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

ITA 363/CHNY/2019[2012-13]Status: DisposedITAT Chennai25 Oct 2024AY 2012-13

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 निर्धारण वर्ष / Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019

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

DCIT, Central Cir-2, Madurai vs. M Shahjahan, Palakkad

ITA 362/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 निर्धारण वर्ष / Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019

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

DCIT, Central Cir-2, Madurai vs. M Shahjahan, Palakkad

ITA 361/CHNY/2019[2014-15]Status: DisposedITAT Chennai25 Oct 2024AY 2014-15

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 निर्धारण वर्ष / Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019

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

DCIT, Central Cir-2, Madurai vs. M Shahjahan, Palakkad

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

ITA 360/CHNY/2019[2013-14]Status: DisposedITAT Chennai25 Oct 2024AY 2013-14

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

DCIT, Central Cir-2, Madurai vs. M Shahjahan, Palakkad

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

ITA 359/CHNY/2019[2012-13]Status: DisposedITAT Chennai25 Oct 2024AY 2012-13

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

DCIT, Central Circle-2, Madurai vs. Achu Traders, Palakkad

ITA 358/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 निर्धारण वर्ष / Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019

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

DCIT, Central Circle-2, Madurai vs. Achu Traders, Palakkad

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

ITA 357/CHNY/2019[2013-14]Status: DisposedITAT Chennai25 Oct 2024AY 2013-14

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

DCIT, Central Circle-2, Madurai vs. Achu Traders, Palakkad

ITA 356/CHNY/2019[2013-14]Status: DisposedITAT Chennai25 Oct 2024AY 2013-14

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 निर्धारण वर्ष / Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019

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

DCIT, Central Circle-2, Madurai vs. Achu Traders, Palakkad

ITA 355/CHNY/2019[2012-13]Status: DisposedITAT Chennai25 Oct 2024AY 2012-13

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 निर्धारण वर्ष / Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019

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

The Deputy Commissioner of Income-Tax, Central Circle-1, Mangaluru vs. M/S. Blueline Foods (India) Pvt. Ltd., Mangaluru

ITA 182/BANG/2023[2017-18]Status: DisposedITAT Bangalore07 Aug 2024AY 2017-18

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Revenue byFor Respondent: Date of hearing

Section 132Section 143(3)Section 153ASection 153CSection 255(4)

Karnataka Factory #2 of M/s. Blueline Foods (India) Pvt. Ltd. Mudupi Road, Phajeer, Mangaluru, Karnataka It is pertinent to note here that the Warrant of Authorisation u/s 132 was in the name of M/s Blueline Foods (India) Pvt. Ltd. but the premises searched were the residences of the Directors ... facts and circumstances of the case and in law the Ld. CIT(A) failed to appreciate the fact that as per the Warrant of Authorisation i.e. Form No.45, the search was initiated in the name of assessee-company? 7. Whether on the facts and circumstances of the case

Sanjay Jain, New Delhi vs. PCIT (Central) -3, New Delhi

In the result, the appeals preferred by the assessee are allowed

ITA 1587/DEL/2024[2013-14]Status: DisposedITAT Delhi22 May 2024AY 2013-14

Bench: The Bench: - “For A.Y. 2013-14

Section 153ASection 263

invalid, void-ab-initio, illegal and unlawful as no search warrant of authorisation was ever issued in the name of the assessee. 9. The Ld.AR further submitted that it is a well settled principle of law that the Orders passed which are non-est in the eyes of law cannot ... hearing. As desired by the Hon'ble Bench, the same are being summarized as under. 1. It is submitted that the copy of Warrant of authorisation for search and Panchnama filed by the assessee before Hon’ble Bench constitute additional evidence as the same were not brought before learned PCIT

Sri Kalyana Venkata Narasimha Murthy Mangipudi, Hyderabad vs. ACIT., Central Circle--2(1), Hyderabad

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

ITA 276/HYD/2024[2020-21]Status: DisposedITAT Hyderabad20 May 2024AY 2020-21

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdia, Hon’Bleआयकर अपील सं./ I.T.A. No.276/Hyd/2024 ("नधा"रण वष" / Assessment Year: 2020-21) Sri Kalyana Venkata Narasimha Vs. Asst. Commissioner Of Income Murthy, Mangipudi, Tax, Hyderabad. Central Circle-2(1), Pan: Afkpm 0305 F Hyderabad. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Ca Hemanth Pai ""याथ" क" ओर से / Respondent By : Shri Kumar Pranav, Cit-Dr

For Appellant: CA Hemanth PaiFor Respondent: Shri Kumar Pranav, CIT-DR

Section 132ASection 143(2)Section 143(3)Section 153CSection 234BSection 69A

complied with and consequently, the entire proceedings are liable to be annulled on the facts and circumstances of the case. 4. The warrant of authorisation executed purportedly U/s. 132A of the Act is non-est, illegal and invalid ad consequently, the impugned proceedings are vitiated on the facts and circumstances

DCIT, Central Circle-2.4, Chennai vs. Shri Vivek Papisetty, Chennai

In the result, the appeal of the revenue stand dismissed

ITA 212/CHNY/2023[2017-18]Status: DisposedITAT Chennai02 Apr 2024AY 2017-18

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.212/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) Dcit Shri Vivek Papisetty बनाम Central Circle-2(4) No.17/184, Y Block, First Street, 6Th Main Road, Anna Nagar, Chennai. / Vs. Chennai-600 040. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Brcpp-6180-N (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 2. Cross Objection No.9/Chny/2023 (In Ita No.212/Chny/2023) (िनधा"रण वष" / Assessment Year: 2017-18) बनाम/ Shri Vivek Papisetty Dcit No.17/184, Y Block, First Street, Vs. Central Circle-1(4) 6Th Main Road, Anna Nagar, Chennai. Chennai-600 040. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Brcpp-6180-N (अपीलाथ"/Cross Objector) : (!"थ" / Respondent) अपीलाथ"कीओरसे/ Revenue By : Shri V. Nandakumar (Cit)- Ld. Dr !"थ"कीओरसे/ Assessee By : Shri Y. Sridhar (Fca)-Ld. Ar सुनवाईकीतारीख/Date Of Hearing : 10-01-2024 घोषणाकीतारीख /Date Of Pronouncement : 02-04-2024 आदेश / O R D E R Per Bench 1.1 Aforesaid Appeal By Revenue For Assessment Year (Ay) 2017-18 Arises Out Of An Order Passed By Learned Commissioner Of Income Tax

For Appellant: Shri Y. Sridhar (FCA)-Ld. ARFor Respondent: Shri V. Nandakumar (CIT)- Ld. DR

Section 132Section 132(4)Section 143(3)

notice that the Appellant-Assessing Officer himself has mentioned in the assessment order at para 4 as under: "As evidenced from the Warrant of Authorisation issued in this case, it falls under the provisions of section 153A of the Income tax Act, 1961. A. Y. 2017-18 happens

Kusum Mittal, Haryana vs. DCIT, CC-1, Gurgaon

ITA 808/DEL/2022[2017-18]Status: DisposedITAT Delhi07 Mar 2024AY 2017-18

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

Section 132Section 143(2)Section 153ASection 55ASection 56(2)(vii)

section 143(3), etc. In a recent Court decision, it has been held that in search cases arising on the basis of warrant of authorisation under section 132 of the Act, warrant of authorisation must be issued individually and if it is not issued individually, assessment cannot be made ... provision was on the Statute Book i.e. the Income- tax Act, 1961 since 1st April, 1976 and the consequence of issue of a warrant of authorisation under Section 132 of the Act if issued in joint name of more than one person has to be adjudged in the light

DCIT, CC-2(2), Mumbai vs. M/S. Esskay Niryat Corporation Pvt. Ltd., Kutch

In the result, the appeals filed by the revenue stands dismissed

ITA 1910/MUM/2023[2021-22]Status: DisposedITAT Mumbai06 Mar 2024AY 2021-22

Bench: Shri Br Baskaran, Am & Shri Aby T. Varkey, Jm

For Appellant: Shri Rajiv Khandelwal a/w Shri GaganFor Respondent: Shri Biswanath Das, CIT -DR &

Section 10ASection 132Section 142(1)Section 143(3)Section 153A

Esskay Niryat corporation Pvt Ltd 15. The Ld. CIT(A) examined each of the material referred (supra), and found that the warrant of authorisation issued u/s 132 of the Act was in the name of the assessee and therefore cannot be incriminating. Thereafter, the Ld. CIT(A) examined the Panchanama

DCIT, CC-2(2), Mumbai vs. M/S. Esskay Niryat Corporation Pvt. Ltd., Kutch

In the result, the appeals filed by the revenue stands dismissed

ITA 1909/MUM/2023[2020-21]Status: DisposedITAT Mumbai06 Mar 2024AY 2020-21

Bench: Shri Br Baskaran, Am & Shri Aby T. Varkey, Jm आयकरअपीलसं/I.T.A. No. 1905 To 1910/Mum/2023 (निर्धारणवर्ा / Assessment Years: 2016-17 To 2021-22) बिधम / Dcit, Central Circle – 2(2) M/S Esskay Niryat Corp Old Cgo Bldg, 806, 8Th Pvt Ltd., Vs. Floor, Mk Road, Mumbai – Unit No. 101, 201 & 106, 400020. 206 Yamuna Sdf Complex, Phase Ii, Kasez Ghandhidham, Kutch, Gujrat – 370230 स्थधयीलेखधसं/.जीआइआरसं/.Pan/Gir No. : Aaffe2263G (अपीलार्थी (प्रत्यर्थी / Appellant) .. / Respondent) Assessee By: Shri Rajiv Khandelwal A/W Shri Gagan Khandelwal Revenue By: Shri Biswanath Das, Cit –Dr & Shri P.D. Chougule सुनवाईकीतारीख / Date Of Hearing: 07/02/2024 घोषणाकीतारीख /Date Of Pronouncement: 06/03/2024

For Appellant: Shri Rajiv Khandelwal a/w Shri GaganFor Respondent: Shri Biswanath Das, CIT –DR &

Section 10ASection 132Section 142(1)Section 143(3)Section 153A

Esskay Niryat corporation Pvt Ltd 15. The Ld. CIT(A) examined each of the material referred (supra), and found that the warrant of authorisation issued u/s 132 of the Act was in the name of the assessee and therefore cannot be incriminating. Thereafter, the Ld. CIT(A) examined the Panchanama

“warrant of authorisation”

Leading authorities on warrant of authorisation

Judgments citing warrant of authorisation

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

DCIT, Central Circle-2, Madurai vs. Appu Traders, Palakkad

DCIT, Central Circle-2, Madurai vs. Appu Traders, Palakkad

DCIT, Central Circle-2, Madurai vs. Appu Traders, Palakkad

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

DCIT, Central Cir-2, Madurai vs. M Shahjahan, Palakkad

DCIT, Central Cir-2, Madurai vs. M Shahjahan, Palakkad

DCIT, Central Cir-2, Madurai vs. M Shahjahan, Palakkad

DCIT, Central Cir-2, Madurai vs. M Shahjahan, Palakkad

DCIT, Central Circle-2, Madurai vs. Achu Traders, Palakkad

DCIT, Central Circle-2, Madurai vs. Achu Traders, Palakkad

DCIT, Central Circle-2, Madurai vs. Achu Traders, Palakkad

DCIT, Central Circle-2, Madurai vs. Achu Traders, Palakkad

The Deputy Commissioner of Income-Tax, Central Circle-1, Mangaluru vs. M/S. Blueline Foods (India) Pvt. Ltd., Mangaluru

Sanjay Jain, New Delhi vs. PCIT (Central) -3, New Delhi

Sri Kalyana Venkata Narasimha Murthy Mangipudi, Hyderabad vs. ACIT., Central Circle--2(1), Hyderabad

DCIT, Central Circle-2.4, Chennai vs. Shri Vivek Papisetty, Chennai

Kusum Mittal, Haryana vs. DCIT, CC-1, Gurgaon

DCIT, CC-2(2), Mumbai vs. M/S. Esskay Niryat Corporation Pvt. Ltd., Kutch

DCIT, CC-2(2), Mumbai vs. M/S. Esskay Niryat Corporation Pvt. Ltd., Kutch