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“seized material”

Search & SeizureSection 153ASection 153A12,214 judgments

The decision most relied on for seized material is CIT v. Calcutta Knitwears (362 ITR 673), cited in 528 judgments on BharatTax.

Leading authorities on seized material

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

The recording of a satisfaction note by the Assessing Officer is a jurisdictional prerequisite for assessments under Section 153C, and the six-year limitation period for such assessments is reckoned from the date this satisfaction is recorded.

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.

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.

Mumbai), DCIT v. Vipin Aggarwal
82 ITD 85 · 2002 · ITAT
237
citing judgments

Evidence corroborating entries of payments or loan/interest advancements found in seized material from a third party must specifically show the actual transfer of money from the third party to the recipient to be admissible.

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.

PCIT v. Anuj Bansal
165 Taxmann.com 2 · 2024 · High Court
181
citing judgments

An approval under Section 153D of the Income Tax Act, 1961, is considered mechanical and invalid if granted without application of mind and without perusing relevant assessment records, including seized material. This principle has been affirmed by multiple High Courts and the Supreme Court.

Judgments citing seized material

Shri Arun Kala, Jaipur vs. Deputy Commissioner of Income Tax, Centaral Circle-2, Jaipur

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

ITA 1214/JPR/2018[2007-08]Status: DisposedITAT Jaipur30 Sept 2019AY 2007-08
For Appellant: Shri Vivek Agarwal (CA)For Respondent: Shri A.K. Mahla (JCIT)
Section 132Section 139(1)Section 143(3)Section 153ASection 271(1)(c)Section 273B

account of interest on FDR. The A.O. has not made any reference either in the assessment order or in the penalty order to the seized material much less incriminating material, therefore, the condition precedent for invoking Explanation 5A of Section 271(1)(c) as set out in clause

Shri Rakesh Kumar Jain, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

In the result, both these appeals of the assessee are allowed

ITA 1032/JPR/2018[2011-12]Status: DisposedITAT Jaipur30 Sept 2019AY 2011-12
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri A.K. Mahla (JCIT)
Section 132Section 132(1)Section 143(3)Section 153A

related to the evidence found, it does not mean that the assessment "can be arbitrary or made without any relevance or nexus with the seized material. Obviously an assessment has to be made under this Section only on the basis of seized material." 13 ITA 1031 & 1032/JP/2018 Rakesh Kr. Jain ... found. This, however, does not mean that the assessment under Section 153A can be arbitrary or made without any relevance or nexus with the seized material. Obviously an assessment has to be made under this Section only on the basis of seized material." 15 ITA 1031 & 1032/JP/2018 Rakesh Kr. Jain

Shri Rakesh Kumar Jain, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

In the result, both these appeals of the assessee are allowed

ITA 1031/JPR/2018[2010-11]Status: DisposedITAT Jaipur30 Sept 2019AY 2010-11
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri A.K. Mahla (JCIT)
Section 132Section 132(1)Section 143(3)Section 153A

related to the evidence found, it does not mean that the assessment "can be arbitrary or made without any relevance or nexus with the seized material. Obviously an assessment has to be made under this Section only on the basis of seized material." 13 ITA 1031 & 1032/JP/2018 Rakesh Kr. Jain ... found. This, however, does not mean that the assessment under Section 153A can be arbitrary or made without any relevance or nexus with the seized material. Obviously an assessment has to be made under this Section only on the basis of seized material." 15 ITA 1031 & 1032/JP/2018 Rakesh Kr. Jain

DCIT, New Delhi vs. M/S Madhyam Housing Pvt. Ltd., New Delhi

The appeal of the Department stands dismissed

ITA 5112/DEL/2016[2009-10]Status: DisposedITAT Delhi30 Sept 2019AY 2009-10

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastavaasstt. Year: 2009-10 Dcit, Central Circle-8, Vs. M/S. Madhyam Housing Pvt. Room No. 333, Ara Ltd. Centre, Jhandewalan B-2/6, Plot No. 2, Ashok Extn. New Delhi Nagar, Db Gupta Road, New Faiz Chowk, Karol Bagh, New Delhi. (Appellant) (Respondent)

For Appellant: Dr. Shashwat Bajpai, AdvocateFor Respondent: Shri J.K. Mishra, CIT DR
Section 132Section 153Section 153ASection 153A(1)Section 153CSection 68

search so as to doubt the transactions. It was noted that in the entire assessment order, the AO has not referred to any seized material or other material for the year under consideration having being found during the course of search in the case of the assessee, leave alone ... related to the evidence found, it does not mean that the assessment "can be arbitrary or made without any relevance or nexus with the seized material. Obviously an assessment has to be made under this Section only on the basis of seized material." v. In absence of any incriminating material

Smt. Shardaben B. Patel, Ahmedabad vs. Pr. CIT, Ahmedabad-5, Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 1026/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad25 Sept 2019AY 2013-14

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kedia

For Appellant: Shri Vijay Mehta, A.R
Section 143(3)Section 263

following details: a. Where and in whose search was conducted? b. Statement recorded of the concerned person during the search. c What are the seized materials of search? d. What is the outcome in their search case? e. How is my transaction alleged to be not genuine? I humbly request ... PCIT was accordingly requested to supply certain details regarding the name of the person who are searched, the statement of the person searched, seized material found in search and outcome of the search incriminating the assessee in some manner. Delving further, the learned AR pointed out that it was specifically

Shri Yash Bhatia, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

In the result, this appeal of the assessee is allowed

ITA 1034/JPR/2018[2010-11]Status: DisposedITAT Jaipur25 Sept 2019AY 2010-11
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri A.K. Mahla (JCIT)
Section 132Section 132(1)Section 139Section 143(3)Section 153A

related to the evidence found, it does not mean that the assessment "can be arbitrary or made without any relevance or nexus with the seized material. Obviously an assessment has to be made under this Section only on the basis of seized material." v. In absence of any incriminating material ... found. This, however, does not mean that the assessment under Section 153A can be arbitrary or made without any relevance or nexus with the seized material. Obviously an assessment has to be made under this Section only on the basis of seized material." 58. In Kabul Chawla (supra), the Court

Shiv Prakash Bajaj, Bhilwara vs. Deputy Commissioner of Income Tax, Ajmer

In the result, appeal of the assessee is allowed

ITA 368/JPR/2018[2013-14]Status: DisposedITAT Jaipur23 Sept 2019AY 2013-14

Bench: The Date Of Hearing.”

For Appellant: Shri Siddarth Ranka (Adv)For Respondent: Shri Varinder Mehta (CIT-DR)
Section 132Section 133ASection 139(1)

inquiries. The 4 ITA 368/JP/2018 Shiv Prakash Bajaj Vs DCIT assessee made surrender of Rs. 30.00 lacs covering all the transactions recorded in the seized material including the transaction in question and therefore, the said disclosure made by the assessee also covers the brokerage/commission income on the alleged transaction ... clearly manifest the nature of the transaction and the parties to the transaction. Particulars of one of the parties were already available on the seized material and the revenue has already attempted to tax the said income in the hands of Shri Roshal Lal Sancheti

ACIT Central Circle, Agra vs. D.S. India Jewelmart P Ltd, Mathura

In the result, the appeals of the assessee are allowed and those of Revenue are

ITA 276/AGR/2017[2012-13]Status: DisposedITAT Agra18 Sept 2019AY 2012-13

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 142(1)Section 153ASection 153D

order, all the observations made in the appraisal report relating to examination / investigation as also the issues identified in the course of examination of seized material have carefully considered / kept in view. The approval, based on your undertaking as discussed herein before, is accorded as there is hardly any time ... upon the undertaking of the assessing officer who had completed the assessment proceedings. He has also not gone into the record of investigation and seized material and has granted the approval without any meaningful discussion and going through the record. In our view such a practice is required

DCIT Central Circle, Agra vs. Lt. Shri Mradul Garg, Mathura

In the result, the appeals of the assessee are allowed and those of Revenue are

ITA 272/AGR/2017[2010-11]Status: DisposedITAT Agra18 Sept 2019AY 2010-11

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 142(1)Section 153ASection 153D

order, all the observations made in the appraisal report relating to examination / investigation as also the issues identified in the course of examination of seized material have carefully considered / kept in view. The approval, based on your undertaking as discussed herein before, is accorded as there is hardly any time ... upon the undertaking of the assessing officer who had completed the assessment proceedings. He has also not gone into the record of investigation and seized material and has granted the approval without any meaningful discussion and going through the record. In our view such a practice is required

Ashok Kumar Agarwal, Mathura vs. DCIT Central Circle, Agra

In the result, the appeals of the assessee are allowed and those of Revenue are

ITA 269/AGR/2017[2012-13]Status: DisposedITAT Agra18 Sept 2019AY 2012-13

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 142(1)Section 153ASection 153D

order, all the observations made in the appraisal report relating to examination / investigation as also the issues identified in the course of examination of seized material have carefully considered / kept in view. The approval, based on your undertaking as discussed herein before, is accorded as there is hardly any time ... upon the undertaking of the assessing officer who had completed the assessment proceedings. He has also not gone into the record of investigation and seized material and has granted the approval without any meaningful discussion and going through the record. In our view such a practice is required

D.S. India Jewelmart P Ltd, Mathura vs. ACIT Central Circle, Agra

In the result, the appeals of the assessee are allowed and those of Revenue are

ITA 268/AGR/2017[2012-13]Status: DisposedITAT Agra18 Sept 2019AY 2012-13

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 142(1)Section 153ASection 153D

order, all the observations made in the appraisal report relating to examination / investigation as also the issues identified in the course of examination of seized material have carefully considered / kept in view. The approval, based on your undertaking as discussed herein before, is accorded as there is hardly any time ... upon the undertaking of the assessing officer who had completed the assessment proceedings. He has also not gone into the record of investigation and seized material and has granted the approval without any meaningful discussion and going through the record. In our view such a practice is required

Saurabh Agarwal, Mathura vs. DCIT Central Circle, Agra

In the result, the appeals of the assessee are allowed and those of Revenue are

ITA 263/AGR/2017[2008-09]Status: DisposedITAT Agra18 Sept 2019AY 2008-09

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 142(1)Section 153ASection 153D

order, all the observations made in the appraisal report relating to examination / investigation as also the issues identified in the course of examination of seized material have carefully considered / kept in view. The approval, based on your undertaking as discussed herein before, is accorded as there is hardly any time ... upon the undertaking of the assessing officer who had completed the assessment proceedings. He has also not gone into the record of investigation and seized material and has granted the approval without any meaningful discussion and going through the record. In our view such a practice is required

Lt. Shri Mradul Garg, Mathura vs. DCIT Central Circle, Agra

In the result, the appeals of the assessee are allowed and those of Revenue are

ITA 260/AGR/2017[2007-08]Status: DisposedITAT Agra18 Sept 2019AY 2007-08

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 142(1)Section 153ASection 153D

order, all the observations made in the appraisal report relating to examination / investigation as also the issues identified in the course of examination of seized material have carefully considered / kept in view. The approval, based on your undertaking as discussed herein before, is accorded as there is hardly any time ... upon the undertaking of the assessing officer who had completed the assessment proceedings. He has also not gone into the record of investigation and seized material and has granted the approval without any meaningful discussion and going through the record. In our view such a practice is required

ACIT, Central Circle-3(3), Kolkata vs. M/S. Prakash Ply Centre Pvt. Ltd., Kolkata

In the result, appeal of assessee is assessee is allowed”

ITA 1314/KOL/2017[2012-13]Status: DisposedITAT Kolkata18 Sept 2019AY 2012-13

Bench: Shri S.S.Godara & Dr. A.L. Sainiit(Ss)A No.24-25/Kol/2017 &

Section 153ASection 153CSection 153c

आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri S.S.Godara

ACIT, Central Circle-3(3), Kolkata vs. M/S. Prakash Ply Centre Pvt. Ltd., Kolkata

In the result, appeal of assessee is assessee is allowed”

ITA 1313/KOL/2017[2011-12]Status: DisposedITAT Kolkata18 Sept 2019AY 2011-12

Bench: Shri S.S.Godara & Dr. A.L. Sainiit(Ss)A No.24-25/Kol/2017 &

Section 153ASection 153CSection 153c

आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri S.S.Godara

ACIT, New Delhi vs. M/S. Sidh Automobiles Ltd., New Delhi

In the result, the appeal of the revenue is dismissed

ITA 5343/DEL/2015[2010-11]Status: DisposedITAT Delhi18 Sept 2019AY 2010-11

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 5343/Del/2015 : Asstt. Year : 2010-11 Asstt. Commissioner Of Vs M/S Sidh Automobiles Ltd., Income Tax, Central Circle- 14, Nazafgarh Road, 28, New Delhi-110055 New Delhi-110015 (Appellant) (Respondent) Pan No. Aaacs1312A Assessee By : Sh. Ramesh Goyal, Ca Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing: 18.09.2019 Date Of Pronouncement: 18.09.2019 Order Per Dr. B. R. R. Kumar: The Present Appeal Has Been Filed By The Revenue Against The Order Of The Ld. Cit(A)-29, New Delhi Dated 09.06.2015. 2. In This Case, The Notice U/S 153C Of The Act Was Issued On 04.03.2013 After Recording Due Satisfaction. The Assessee Filed Copy Of The Return Vide Letter Dated 18.03.2013. The Assessment Has Been Completed On 26.03.2013. At Ground No. 4 The Revenue Has Taken Objection To The Observation To The Ld. Cit (A) That The Assessee Has Not Been Provided Adequate Opportunity Without Appreciating The Fact That The Return Was Filed By The Assessee On 18.03.2013 Just Few Days Before The Limitation Date Of 31.03.2013. We Find That The Revenue Has Not Appreciated The Fact That The Notice Has Been Issued By The Revenue On 04.03.2013 While The Search On The Triveni Group 2 Sidh Automobiles Ltd. Was Conducted On 28.09.2010 & Assessee Has Duly Complied To The Notice Issued By The Revenue In Due Time. Hence, It Can Be Conveniently Held That The Appeal Has Been Filed Without Considering The Facts On Record & Hence The Ground Is Hereby Dismissed.

For Appellant: Sh. Ramesh Goyal, CAFor Respondent: Sh. S. S. Rana, CIT DR
Section 153C

provisions of Chapter XIV-B. The ld. CIT (A) has rightly deleted the addition on the grounds that the addition do not emanate from seized material in view of established case laws in the case of CIT Vs Kabul Chawla 380 ITR 573 (SC). Hence, we decline to interfere with ... presence of tangible asset, however, law hasn’t evolved to tax bogus asset. There has been no evidences by the way of seized material or any other evidences to prove or to lead any credence that, the assessee has raised bogus debtors to be recovered at a later date. Since

The ACIT, Kollam vs. M/S.Sabari Millenium Impex P. Ltd, Kochi

In the result, the appeals filed by the Revenue and cross objections filed by the assessee are dismissed

ITA 493/COCH/2018[2011-12]Status: DisposedITAT Cochin16 Sept 2019AY 2011-12

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Respondent: Smt.A.S.Bindhu, Sr.DR
Section 124Section 127Section 68

Nos.492-493/Coch/2018 & Ors. 6 CO Nos.85-86/Coch/2018 & Ors. M/s.Sabari Swtich Gear Pvt. Ltd. M/s.Sabari Millennium Impex (P) Ltd. Road, Kolkatta 4. The seized materials as per annexure marked SKPIKLMIDS 1 to 23 clearly show lot of trade activity between the assessee and his companies namely, M/s.Sabari Enterprises P Ltd, M/s. Sabari Millenium ... Nos.347/Coch/2017 & Others. The Tribunal vide its order dated 13.12.2018 held as under:- “7. We have heard the rival submissions and perused the record. The seized material marked as SKP/KLM/DA 1 to 23 clearly showed a lot of trade activities between the assessee and these companies namely, M/s.Sabari Enterprises

The ACIT, Kollam vs. M/S.Sabari Millenium Impex P. Ltd, Kochi

In the result, the appeals filed by the Revenue and cross objections filed by the assessee are dismissed

ITA 492/COCH/2018[2010-11]Status: DisposedITAT Cochin16 Sept 2019AY 2010-11

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Respondent: Smt.A.S.Bindhu, Sr.DR
Section 124Section 127Section 68

Nos.492-493/Coch/2018 & Ors. 6 CO Nos.85-86/Coch/2018 & Ors. M/s.Sabari Swtich Gear Pvt. Ltd. M/s.Sabari Millennium Impex (P) Ltd. Road, Kolkatta 4. The seized materials as per annexure marked SKPIKLMIDS 1 to 23 clearly show lot of trade activity between the assessee and his companies namely, M/s.Sabari Enterprises P Ltd, M/s. Sabari Millenium ... Nos.347/Coch/2017 & Others. The Tribunal vide its order dated 13.12.2018 held as under:- “7. We have heard the rival submissions and perused the record. The seized material marked as SKP/KLM/DA 1 to 23 clearly showed a lot of trade activities between the assessee and these companies namely, M/s.Sabari Enterprises

The ACIT, Kollam vs. M/S.Sabari Switch Gear (P) Ltd, Chennai

In the result, the appeals filed by the Revenue and cross objections filed by the assessee are dismissed

ITA 491/COCH/2018[2011-12]Status: DisposedITAT Cochin16 Sept 2019AY 2011-12

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Respondent: Smt.A.S.Bindhu, Sr.DR
Section 124Section 127Section 68

Nos.492-493/Coch/2018 & Ors. 6 CO Nos.85-86/Coch/2018 & Ors. M/s.Sabari Swtich Gear Pvt. Ltd. M/s.Sabari Millennium Impex (P) Ltd. Road, Kolkatta 4. The seized materials as per annexure marked SKPIKLMIDS 1 to 23 clearly show lot of trade activity between the assessee and his companies namely, M/s.Sabari Enterprises P Ltd, M/s. Sabari Millenium ... Nos.347/Coch/2017 & Others. The Tribunal vide its order dated 13.12.2018 held as under:- “7. We have heard the rival submissions and perused the record. The seized material marked as SKP/KLM/DA 1 to 23 clearly showed a lot of trade activities between the assessee and these companies namely, M/s.Sabari Enterprises

The ACIT, Kollam vs. M/S.Sabari Switch Gear (P) Ltd, Chennai

In the result, the appeals filed by the Revenue and cross objections filed by the assessee are dismissed

ITA 490/COCH/2018[2010-11]Status: DisposedITAT Cochin16 Sept 2019AY 2010-11

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Respondent: Smt.A.S.Bindhu, Sr.DR
Section 124Section 127Section 68

Nos.492-493/Coch/2018 & Ors. 6 CO Nos.85-86/Coch/2018 & Ors. M/s.Sabari Swtich Gear Pvt. Ltd. M/s.Sabari Millennium Impex (P) Ltd. Road, Kolkatta 4. The seized materials as per annexure marked SKPIKLMIDS 1 to 23 clearly show lot of trade activity between the assessee and his companies namely, M/s.Sabari Enterprises P Ltd, M/s. Sabari Millenium ... Nos.347/Coch/2017 & Others. The Tribunal vide its order dated 13.12.2018 held as under:- “7. We have heard the rival submissions and perused the record. The seized material marked as SKP/KLM/DA 1 to 23 clearly showed a lot of trade activities between the assessee and these companies namely, M/s.Sabari Enterprises