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“seized material”

Search & SeizureSection 153ASection 153A12,214 judgments

The decision most relied on for seized material is Pr. CIT v. Abhisar Buildwell (P.) Ltd. (149 Taxmann.com 399), cited in 2,379 judgments on BharatTax.

Leading authorities on seized material

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

No income can be quantified or disallowance made under Section 153A of the Income-tax Act unless it is justified on the basis of material seized during the course of the search.

CIT v. Calcutta Knitwears
362 ITR 673 · 2014 · Supreme Court
528
citing judgments

For initiating proceedings under Section 153C, the Assessing Officer of the searched person must record a satisfaction that seized material pertains to a third party, and the Assessing Officer of that third party must also record satisfaction that the material has a nexus to undisclosed income.

ACIT v. Serajuddin & Co.
163 Taxmann.com 118 · 2024 · Supreme Court
500
citing judgments

Strict adherence to approval protocols under Section 153D, including those in the Departmental Manual of Office Procedure, is essential for search assessments. An assessment is invalid if the approving authority fails to apply its mind or consider all relevant seized material before granting approval.

CIT v. Murli Agro Products Ltd.
49 Taxmann.com 172 · 2014 · High Court
331
citing judgments

In assessments under Section 153A, additions for unabated assessment years are permissible only if based on seized or incriminating material discovered during the search.

ARN Infrastructure India Ltd. v. Asstt. CIT
394 ITR 569 · 2017 · High Court
282
citing judgments

For initiating proceedings under Section 153C, seized documents must be incriminating and specifically relate to the assessment years for which assessments are reopened. A document relevant only for one year cannot be used to reopen other assessment years without being incriminating for those years.

CIT v. Ashwani Gupta
322 ITR 396 · 2010 · High Court
262
citing judgments

Proceedings become fatal if principles of natural justice are violated, such as when seized material is not provided to the assessee or cross-examination of a person whose statement the Assessing Officer relies upon is denied.

CIT v. Jasjit Singh
155 Taxmann.com 155 · 2023 · Supreme Court
235
citing judgments

For assessments under Section 153C concerning a non-searched person, the relevant date for calculating the block of assessment years is the date on which the jurisdictional Assessing Officer of that person assumes possession of the seized material, not the date of the original search. This date determines the look-back period for reopening assessments under Section 153A read with 153C.

Saksham Commodities Ltd. v. Income Tax Officer
161 Taxmann.com 485 · 2024 · High Court
196
citing judgments

Recording satisfaction under Section 153C for initiating proceedings against a third person is not a mechanical exercise; it requires a finding that seized material has a direct bearing on the third person's income, and improper satisfaction vitiates the assessment. Abatement under the second proviso to Section 153A is an inevitable consequence of a search, irrespective of the Assessing Officer's opinion on the material's impact.

Judgments citing seized material

ITO Ward - 4(3), New Delhi vs. Best City Realtors (India) Pvt Ltd, New Delhi

The Appeal of the Assessee is allowed on legal grounds, the

ITA 1549/DEL/2020[2007-08]Status: DisposedITAT Delhi22 Nov 2024AY 2007-08

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 153CSection 154Section 246Section 68

erred holding that the proceedings u/s 153C of the Income Tax Act could not be initiated in this case, although there was enough seized material as discussed in order of CIT(A) dated 11.03.2014 in first round. 2. On the facts & under the circumstances the case ... erred in holding that the proceedings u/s 153C of the Act could not be initiated, although there was enough seized material which has been discussed in the order of the Ld. CIT(A) dated 11/03/2014 in the first round. 9. In the present case, an assessment order u/s 153C

ITO Ward - 4(3), New Delhi vs. Best City Projects (India) Pvt Ltd, New Delhi

The Appeal of the Assessee is allowed on legal grounds, the

ITA 1548/DEL/2020[2007-08]Status: DisposedITAT Delhi22 Nov 2024AY 2007-08

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 153CSection 154Section 246Section 68

erred holding that the proceedings u/s 153C of the Income Tax Act could not be initiated in this case, although there was enough seized material as discussed in order of CIT(A) dated 11.03.2014 in first round. 2. On the facts & under the circumstances the case ... erred in holding that the proceedings u/s 153C of the Act could not be initiated, although there was enough seized material which has been discussed in the order of the Ld. CIT(A) dated 11/03/2014 in the first round. 9. In the present case, an assessment order u/s 153C

G D Mother Educational Society, Muzaffarpur vs. Ac/DCIT Central Circle, Muzaffarpur

In the result, all the four appeals of the assessee are allowed

ITA 312/PAT/2023[2021-22]Status: DisposedITAT Patna20 Nov 2024AY 2021-22

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumari.T.A. Nos. 309, 310, 311 & 312/Pat/2023 Assessment Years: 2018-2019 To 2021-2022 G.D. Mother Educational Society,……………Appellant Akharaghat Road, Muzaffarpur-842001, Bihar [Pan:Aaaag3023A] -Vs.- Principal Commissioner Of Income Tax (Central), Patna,………………….……………………………….Respondent Aayakar Bhawan, Near Nehru Stadium, Sikandarpur, Muzaffarpur-842001, Bihar Appearances By: Shri S.K. Tulsiyan, Advocate & Puja Somani, C.A., Appeared On Behalf Of The Assessee Shri Ashok Kumar, Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: October 25, 2024 Date Of Pronouncing The Order: November 20, 2024 O R D E R

Section 10Section 132Section 133ASection 143(3)Section 147Section 148Section 148A

approval under section 10(23C) of the Act should not be withdrawn. It was submitted before the ld. PCIT, Patna that the seized materials/ documents which were stated to have not been found in the books of account were in fact duly recorded in the books of account. The assessee

G D Mother Educational Society, Muzaffarpur vs. Ac/DCIT Central Circle, Muzaffarpur

In the result, all the four appeals of the assessee are allowed

ITA 311/PAT/2023[2020-21]Status: DisposedITAT Patna20 Nov 2024AY 2020-21

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumari.T.A. Nos. 309, 310, 311 & 312/Pat/2023 Assessment Years: 2018-2019 To 2021-2022 G.D. Mother Educational Society,……………Appellant Akharaghat Road, Muzaffarpur-842001, Bihar [Pan:Aaaag3023A] -Vs.- Principal Commissioner Of Income Tax (Central), Patna,………………….……………………………….Respondent Aayakar Bhawan, Near Nehru Stadium, Sikandarpur, Muzaffarpur-842001, Bihar Appearances By: Shri S.K. Tulsiyan, Advocate & Puja Somani, C.A., Appeared On Behalf Of The Assessee Shri Ashok Kumar, Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: October 25, 2024 Date Of Pronouncing The Order: November 20, 2024 O R D E R

Section 10Section 132Section 133ASection 143(3)Section 147Section 148Section 148A

approval under section 10(23C) of the Act should not be withdrawn. It was submitted before the ld. PCIT, Patna that the seized materials/ documents which were stated to have not been found in the books of account were in fact duly recorded in the books of account. The assessee

G D Mother Educational Society, Muzaffarpur vs. Ac/DCIT Central Circle, Muzaffarpur

In the result, all the four appeals of the assessee are allowed

ITA 310/PAT/2023[2019-20]Status: DisposedITAT Patna20 Nov 2024AY 2019-20

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumari.T.A. Nos. 309, 310, 311 & 312/Pat/2023 Assessment Years: 2018-2019 To 2021-2022 G.D. Mother Educational Society,……………Appellant Akharaghat Road, Muzaffarpur-842001, Bihar [Pan:Aaaag3023A] -Vs.- Principal Commissioner Of Income Tax (Central), Patna,………………….……………………………….Respondent Aayakar Bhawan, Near Nehru Stadium, Sikandarpur, Muzaffarpur-842001, Bihar Appearances By: Shri S.K. Tulsiyan, Advocate & Puja Somani, C.A., Appeared On Behalf Of The Assessee Shri Ashok Kumar, Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: October 25, 2024 Date Of Pronouncing The Order: November 20, 2024 O R D E R

Section 10Section 132Section 133ASection 143(3)Section 147Section 148Section 148A

approval under section 10(23C) of the Act should not be withdrawn. It was submitted before the ld. PCIT, Patna that the seized materials/ documents which were stated to have not been found in the books of account were in fact duly recorded in the books of account. The assessee

Gd Mother Educational Society, Muzaffarpur vs. ACIT Central Circle, Muzaffarpur

In the result, all the four appeals of the assessee are allowed

ITA 309/PAT/2023[2018-19]Status: DisposedITAT Patna20 Nov 2024AY 2018-19

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumari.T.A. Nos. 309, 310, 311 & 312/Pat/2023 Assessment Years: 2018-2019 To 2021-2022 G.D. Mother Educational Society,……………Appellant Akharaghat Road, Muzaffarpur-842001, Bihar [Pan:Aaaag3023A] -Vs.- Principal Commissioner Of Income Tax (Central), Patna,………………….……………………………….Respondent Aayakar Bhawan, Near Nehru Stadium, Sikandarpur, Muzaffarpur-842001, Bihar Appearances By: Shri S.K. Tulsiyan, Advocate & Puja Somani, C.A., Appeared On Behalf Of The Assessee Shri Ashok Kumar, Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: October 25, 2024 Date Of Pronouncing The Order: November 20, 2024 O R D E R

Section 10Section 132Section 133ASection 143(3)Section 147Section 148Section 148A

approval under section 10(23C) of the Act should not be withdrawn. It was submitted before the ld. PCIT, Patna that the seized materials/ documents which were stated to have not been found in the books of account were in fact duly recorded in the books of account. The assessee

Sachin Verma, Hapur vs. Deputy Commissioner of Income Tax, Central Circle - II, Kanpur

In the result, all the appeals are allowed

ITA 59/LKW/2022[2018-2019]Status: DisposedITAT Lucknow20 Nov 2024AY 2018-2019

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 153ASection 153D

Income Tax Act, 1961. 3. That the learned assessing officer has erred in making addition arbitrarily without any relevance or nexus to the seized material. 4. That the assessment order passed by Ld. AO is without jurisdiction and bad in law as without valid and lawful approval u/s. 153D ... Income Tax Act, 1961. 3. That the learned assessing officer has erred in making addition arbitrarily without any relevance or nexus to the seized material. 4. That the assessment order passed by Ld. AO is without jurisdiction and bad in law as without valid and lawful approval u/s. 153D

Kamal Kant Verma, Hapur vs. Deputy Commissioner of Income Tax, Central Circle-II, Kanpur

In the result, all the appeals are allowed

ITA 53/LKW/2022[2018-2019]Status: HeardITAT Lucknow20 Nov 2024AY 2018-2019

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 153ASection 153D

Income Tax Act, 1961. 3. That the learned assessing officer has erred in making addition arbitrarily without any relevance or nexus to the seized material. 4. That the assessment order passed by Ld. AO is without jurisdiction and bad in law as without valid and lawful approval u/s. 153D ... Income Tax Act, 1961. 3. That the learned assessing officer has erred in making addition arbitrarily without any relevance or nexus to the seized material. 4. That the assessment order passed by Ld. AO is without jurisdiction and bad in law as without valid and lawful approval u/s. 153D

M/S Standard Frozen Foods Exports Pvt Ltd, Hapur vs. Deputy Commissioner of Income Tax, CC-II, Kanpur

In the result, all the appeals are allowed

ITA 45/LKW/2022[2018-2019]Status: DisposedITAT Lucknow20 Nov 2024AY 2018-2019

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 153ASection 153D

Income Tax Act, 1961. 3. That the learned assessing officer has erred in making addition arbitrarily without any relevance or nexus to the seized material. 4. That the assessment order passed by Ld. AO is without jurisdiction and bad in law as without valid and lawful approval u/s. 153D ... Income Tax Act, 1961. 3. That the learned assessing officer has erred in making addition arbitrarily without any relevance or nexus to the seized material. 4. That the assessment order passed by Ld. AO is without jurisdiction and bad in law as without valid and lawful approval u/s. 153D

Mukul Rani Thakur, Dehradun vs. Deputy Commissioner of Income Tax, Central Circle-31, Delhi, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1483/DEL/2024[2021-22]Status: DisposedITAT Delhi20 Nov 2024AY 2021-22

Bench: Shri Pradip Kumar Kedia & Shri Pradip Kumar Kedia & Shri Pradip Kumar Kedia & Shri Vimal Kumarshri Vimal Kumar

Section 143Section 143(3)Section 153DSection 250Section 65B

assessment and after due application of mind and on the basis of assessment and after due application of mind and on the basis of seized materials, the superior authority have to approve the draft seized materials, the superior authority have to approve the draft seized materials, the superior authority have

Social Realtors (P) Ltd, New Delhi vs. ACIT, Central Circle-II, Faridabad

ITA 3454/DEL/2023[2016-17]Status: DisposedITAT Delhi20 Nov 2024AY 2016-17

Bench: Before Shri Shamim Yahya & Shri Yogesh Kumar U.S.Ita No. 3449/Del/2023, (A.Y.2011-12)

Section 132Section 143(3)Section 153ASection 153CSection 153D

order of the coordinate bench dated 05.11.2014 wherein, it was held that in case of the assessee the date of receipt of the seized material would be the date of search and six-year period would be reckoned from that date. The coordinate bench in that case quashed the assessment ... Harvesh Chawla took place on 7/4/2016, the satisfaction by the learned Assessing Officer of the searched person was recorded on 29/3/2019 and the seized material was handed over to the learned Assessing Officer of the assessee who had recorded his satisfaction on 15/9/2019. It is clear that the date

Social Realtors (P) Ltd, New Delhi vs. ACIT, Central Circle-II, Faridabad

ITA 3453/DEL/2023[2015-16]Status: DisposedITAT Delhi20 Nov 2024AY 2015-16

Bench: Before Shri Shamim Yahya & Shri Yogesh Kumar U.S.Ita No. 3449/Del/2023, (A.Y.2011-12)

Section 132Section 143(3)Section 153ASection 153CSection 153D

order of the coordinate bench dated 05.11.2014 wherein, it was held that in case of the assessee the date of receipt of the seized material would be the date of search and six-year period would be reckoned from that date. The coordinate bench in that case quashed the assessment ... Harvesh Chawla took place on 7/4/2016, the satisfaction by the learned Assessing Officer of the searched person was recorded on 29/3/2019 and the seized material was handed over to the learned Assessing Officer of the assessee who had recorded his satisfaction on 15/9/2019. It is clear that the date

Social Realtor (P) Ltd., New Delhi vs. ACIT Central Circle-II, Faridabad

ITA 3452/DEL/2023[2014-15]Status: DisposedITAT Delhi20 Nov 2024AY 2014-15

Bench: Before Shri Shamim Yahya & Shri Yogesh Kumar U.S.Ita No. 3449/Del/2023, (A.Y.2011-12)

Section 132Section 143(3)Section 153ASection 153CSection 153D

order of the coordinate bench dated 05.11.2014 wherein, it was held that in case of the assessee the date of receipt of the seized material would be the date of search and six-year period would be reckoned from that date. The coordinate bench in that case quashed the assessment ... Harvesh Chawla took place on 7/4/2016, the satisfaction by the learned Assessing Officer of the searched person was recorded on 29/3/2019 and the seized material was handed over to the learned Assessing Officer of the assessee who had recorded his satisfaction on 15/9/2019. It is clear that the date

Social Realtor (P) Ltd., New Delhi vs. ACIT, Central Circle-2, Faridabad

ITA 3451/DEL/2023[2013-14]Status: DisposedITAT Delhi20 Nov 2024AY 2013-14

Bench: Before Shri Shamim Yahya & Shri Yogesh Kumar U.S.Ita No. 3449/Del/2023, (A.Y.2011-12)

Section 132Section 143(3)Section 153ASection 153CSection 153D

order of the coordinate bench dated 05.11.2014 wherein, it was held that in case of the assessee the date of receipt of the seized material would be the date of search and six-year period would be reckoned from that date. The coordinate bench in that case quashed the assessment ... Harvesh Chawla took place on 7/4/2016, the satisfaction by the learned Assessing Officer of the searched person was recorded on 29/3/2019 and the seized material was handed over to the learned Assessing Officer of the assessee who had recorded his satisfaction on 15/9/2019. It is clear that the date

Social Realtor (P) Ltd., New Delhi vs. ACIT, Central Circle-2, Faridabad

ITA 3450/DEL/2023[2012-13]Status: DisposedITAT Delhi20 Nov 2024AY 2012-13

Bench: Before Shri Shamim Yahya & Shri Yogesh Kumar U.S.Ita No. 3449/Del/2023, (A.Y.2011-12)

Section 132Section 143(3)Section 153ASection 153CSection 153D

order of the coordinate bench dated 05.11.2014 wherein, it was held that in case of the assessee the date of receipt of the seized material would be the date of search and six-year period would be reckoned from that date. The coordinate bench in that case quashed the assessment ... Harvesh Chawla took place on 7/4/2016, the satisfaction by the learned Assessing Officer of the searched person was recorded on 29/3/2019 and the seized material was handed over to the learned Assessing Officer of the assessee who had recorded his satisfaction on 15/9/2019. It is clear that the date

Social Realtor (P) Ltd., New Delhi vs. ACIT, Central Circle-2, Faridabad

ITA 3449/DEL/2023[2011-12]Status: DisposedITAT Delhi20 Nov 2024AY 2011-12

Bench: Before Shri Shamim Yahya & Shri Yogesh Kumar U.S.Ita No. 3449/Del/2023, (A.Y.2011-12)

Section 132Section 143(3)Section 153ASection 153CSection 153D

order of the coordinate bench dated 05.11.2014 wherein, it was held that in case of the assessee the date of receipt of the seized material would be the date of search and six-year period would be reckoned from that date. The coordinate bench in that case quashed the assessment ... Harvesh Chawla took place on 7/4/2016, the satisfaction by the learned Assessing Officer of the searched person was recorded on 29/3/2019 and the seized material was handed over to the learned Assessing Officer of the assessee who had recorded his satisfaction on 15/9/2019. It is clear that the date

Vinod Kumar Bajaj, New Delhi vs. DCIT Central Circle-32, New Delhi

In the result, the appeal filed by the assessee is allowed

ITA 2189/DEL/2023[2018-19]Status: DisposedITAT Delhi20 Nov 2024AY 2018-19

Bench: Shri Saktijit Dey, Hon’Ble & Shri S.Rifaur Rahmanvinod Kumar Bajaj, Vs. Dcit, Plot No.1, Shivaji Enclave Road, Central Circle 32, Rajouri Garden, New Delhi. New Delhi – 110027. (Pan : Aadcr0962Q) (Appellant) (Respondent) Assessee By : Shri Ved Jain, Advocate Shri Amit Garg, Ca Revenue By : Ms. Sapna Bhatia, Cit Dr Date Of Hearing : 09.09.2024 Date Of Order : 20.11.2024 Order Per S.Rifaur Rahman,Am: 1. This Appeal Has Been Filed By The Assessee Against The Order Of Ld. Commissioner Of Income-Tax (Appeals)-30, New Delhi [For Short ‘The Ld. Cit (A)] Dated 15.06.2023 For Assessment Year 2018-19 Raising Following Grounds Of Appeal :- “1. On The Facts & Circumstances Of The Case, The Order Passed By The Learned Commissioner Of Income Tax (Appeals) [Cit (A)] Is Bad Both In The Eye Of Law & On Facts. 2. On The Facts & Circumstances Of The Case, The Learned Cit(A) Has Erred, Both On Facts & In Law, In Rejecting The Contention Of The Assessee That The Order Passed By The Learned Ao Under Section 153Ar.W.S 143(3) Is Illegal & Bad In Law As The Same Has Been Passed Without Having Valid Jurisdiction.

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 153ASection 153DSection 234BSection 69A

Your honour before analyzing the merits of the addition made by the Id. AO it is relevant to mention here that the said seized material marked as Page no. 10 of Exhibit 21 of Annexure AS-3 of Party no- 3A (referred in para 8.3 of the impugned order), which

The Kumar Family Trust, Delhi vs. ACIT, Central Circle-4, Delhi

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

ITA 2776/DEL/2022[2019-20]Status: DisposedITAT Delhi20 Nov 2024AY 2019-20

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

For Appellant: Shri Akkal Dudhwewala, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 139Section 143(2)Section 153ASection 22Section 23(2)

case of ACIT Vs Goldstone Cements Ltd (ITA Nos.l26-131/Gau/2020) dated 10.12.2021. In the decided case also the AO had referred to the electronic seized material marked as GCL-HD-1 as the relevant ‘incriminating material’ to justify the addition/s made u/s 68 of the Act in relation to the share

The Kumar Family Trust, Delhi vs. ACIT, Central Circle-4, Delhi

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

ITA 2775/DEL/2022[2018-19]Status: DisposedITAT Delhi20 Nov 2024AY 2018-19

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

For Appellant: Shri Akkal Dudhwewala, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 139Section 143(2)Section 153ASection 22Section 23(2)

case of ACIT Vs Goldstone Cements Ltd (ITA Nos.l26-131/Gau/2020) dated 10.12.2021. In the decided case also the AO had referred to the electronic seized material marked as GCL-HD-1 as the relevant ‘incriminating material’ to justify the addition/s made u/s 68 of the Act in relation to the share

The Kumar Family Trust, Delhi vs. ACIT, Central Circle-4, New Delhi

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

ITA 2774/DEL/2022[2017-18]Status: DisposedITAT Delhi20 Nov 2024AY 2017-18

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

For Appellant: Shri Akkal Dudhwewala, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 139Section 143(2)Section 153ASection 22Section 23(2)

case of ACIT Vs Goldstone Cements Ltd (ITA Nos.l26-131/Gau/2020) dated 10.12.2021. In the decided case also the AO had referred to the electronic seized material marked as GCL-HD-1 as the relevant ‘incriminating material’ to justify the addition/s made u/s 68 of the Act in relation to the share