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89 results for “TDS”+ Search & Seizureclear

Sorted by relevance

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Key Topics

Section 153C133Section 250114Section 15342Addition to Income32Section 13231Search & Seizure28Undisclosed Income25Limitation/Time-bar15Section 4011Section 143(3)

SANTHIMADAM AGROFARM TRUST,KOCHI vs. THE ACIT CENTRAL CIRCLE 2, KOCHI

In the result, the appeals filed by the assessee are partly allowed for statistical purposes

ITA 220/COCH/2023[2005-06]Status: DisposedITAT Cochin06 Aug 2024AY 2005-06

Bench: Shri Chandra Poojari & Shri Soundararajan K.

For Appellant: Shri Mathew Joseph, CAFor Respondent: Shri Ilaiyaraja K.S., Sr. DR
Section 132Section 142(1)Section 153CSection 194CSection 234ASection 40Section 68Section 69

TDS from advertisement charge was seized in search warranting the disallowance and that without such a seizure no disallowance u/s 40(a)(ia) can be made

Showing 1–20 of 89 · Page 1 of 5

9
Section 698
TDS8

SANTHIMADAM AGROFARM TRUST,KOCHI vs. THE ACIT CENTRAL CIRCLE 2, KOCHI

In the result, the appeals filed by the assessee are partly allowed for statistical purposes

ITA 222/COCH/2023[2007-08]Status: DisposedITAT Cochin06 Aug 2024AY 2007-08

Bench: Shri Chandra Poojari & Shri Soundararajan K.

For Appellant: Shri Mathew Joseph, CAFor Respondent: Shri Ilaiyaraja K.S., Sr. DR
Section 132Section 142(1)Section 153CSection 194CSection 234ASection 40Section 68Section 69

TDS from advertisement charge was seized in search warranting the disallowance and that without such a seizure no disallowance u/s 40(a)(ia) can be made

SANTHIMADAM AGROFARM TRUST,KOCHI vs. THE ACIT CENTRAL CIRCLE 2, KOCHI

In the result, the appeals filed by the assessee are partly allowed for statistical purposes

ITA 221/COCH/2023[2006-07]Status: DisposedITAT Cochin06 Aug 2024AY 2006-07

Bench: Shri Chandra Poojari & Shri Soundararajan K.

For Appellant: Shri Mathew Joseph, CAFor Respondent: Shri Ilaiyaraja K.S., Sr. DR
Section 132Section 142(1)Section 153CSection 194CSection 234ASection 40Section 68Section 69

TDS from advertisement charge was seized in search warranting the disallowance and that without such a seizure no disallowance u/s 40(a)(ia) can be made

SANTHIMADAM AGROFARM TRUST,KOCHI vs. THE ACIT CENTRAL CIRCLE 2, KOCHI

In the result, the appeals filed by the assessee are partly allowed for statistical purposes

ITA 223/COCH/2023[2008-09]Status: DisposedITAT Cochin06 Aug 2024AY 2008-09

Bench: Shri Chandra Poojari & Shri Soundararajan K.

For Appellant: Shri Mathew Joseph, CAFor Respondent: Shri Ilaiyaraja K.S., Sr. DR
Section 132Section 142(1)Section 153CSection 194CSection 234ASection 40Section 68Section 69

TDS from advertisement charge was seized in search warranting the disallowance and that without such a seizure no disallowance u/s 40(a)(ia) can be made

CHOZHIYATTEL MUHAMMED NIZAR,MALAPPURAM vs. ACIT, CENTRAL CIRCLE-1, KOCHI

In the result, all the appeals filed by the assessee stand partly allowed

ITA 40/COCH/2025[2015-16]Status: DisposedITAT Cochin29 May 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav., Jm

For Appellant: Shri Suresh Kumar C., CAFor Respondent: Shri Sundarasan S. CIT-DR
Section 132Section 153Section 153C

seizure proceedings under the provisions of section 132 of the Income Tax Act, 1961 (the Act) in the case of Malabar Group of concerns, the AO of the said group recorded satisfaction that the assessee received undisclosed income from the said Malabar group of companies in the form of return on investment based on the entries found in the second

CHOZHIYATTEL MUHAMMED NIZAR,MALAPPURAM vs. ACIT, CENTRAL CIRCLE-1, KOCHI

In the result, all the appeals filed by the assessee stand partly allowed

ITA 39/COCH/2025[2014-15]Status: DisposedITAT Cochin29 May 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav., Jm

For Appellant: Shri Suresh Kumar C., CAFor Respondent: Shri Sundarasan S. CIT-DR
Section 132Section 153Section 153C

seizure proceedings under the provisions of section 132 of the Income Tax Act, 1961 (the Act) in the case of Malabar Group of concerns, the AO of the said group recorded satisfaction that the assessee received undisclosed income from the said Malabar group of companies in the form of return on investment based on the entries found in the second

SHAMSUDDIN,KOCHI vs. ACIT, CENTRAL CIRCLE 1, KOCHI

In the result, all the appeals filed by the assessee stand partly allowed

ITA 96/COCH/2025[2018-19]Status: DisposedITAT Cochin29 May 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Am

For Appellant: Ms. Divya Ravindran, AdvocateFor Respondent: Shri Sundarasan S., CIT-DR
Section 132Section 139(1)Section 143(3)Section 153Section 153C

seizure proceedings under the provisions of section 132 of the Income Tax Act, 1961 (the Act) in the case of Malabar Group of concerns, the AO of the said group recorded satisfaction that the assessee received undisclosed income from the said Malabar group of companies in the form of return on investment based on the entries found in the second

SHAMSUDDIN,KOCHI vs. ACIT, CENTRAL CIRCLE 1, KOCHI

In the result, all the appeals filed by the assessee stand partly allowed

ITA 95/COCH/2025[2015-16]Status: DisposedITAT Cochin29 May 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Am

For Appellant: Ms. Divya Ravindran, AdvocateFor Respondent: Shri Sundarasan S., CIT-DR
Section 132Section 139(1)Section 143(3)Section 153Section 153C

seizure proceedings under the provisions of section 132 of the Income Tax Act, 1961 (the Act) in the case of Malabar Group of concerns, the AO of the said group recorded satisfaction that the assessee received undisclosed income from the said Malabar group of companies in the form of return on investment based on the entries found in the second

SHAMSUDDIN,KOCHI vs. ACIT, CENTRAL CIRCLE 1, KOCHI

In the result, all the appeals filed by the assessee stand partly allowed

ITA 93/COCH/2025[2013-14]Status: DisposedITAT Cochin29 May 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Am

For Appellant: Ms. Divya Ravindran, AdvocateFor Respondent: Shri Sundarasan S., CIT-DR
Section 132Section 139(1)Section 143(3)Section 153Section 153C

seizure proceedings under the provisions of section 132 of the Income Tax Act, 1961 (the Act) in the case of Malabar Group of concerns, the AO of the said group recorded satisfaction that the assessee received undisclosed income from the said Malabar group of companies in the form of return on investment based on the entries found in the second

SHAMSUDDIN,KOCHI vs. ACIT, CENTRAL CIRCLE 1, KOCHI

In the result, all the appeals filed by the assessee stand partly allowed

ITA 94/COCH/2025[2014-15]Status: DisposedITAT Cochin29 May 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Am

For Appellant: Ms. Divya Ravindran, AdvocateFor Respondent: Shri Sundarasan S., CIT-DR
Section 132Section 139(1)Section 143(3)Section 153Section 153C

seizure proceedings under the provisions of section 132 of the Income Tax Act, 1961 (the Act) in the case of Malabar Group of concerns, the AO of the said group recorded satisfaction that the assessee received undisclosed income from the said Malabar group of companies in the form of return on investment based on the entries found in the second

SIYAD EDATHIL ABDULLA,KOZHIKODE vs. ACIT, CENTRAL CIRCLE 2, KOZHIKODE

In the result, the appeal filed by the assessees stands allowed for statistical purposes

ITA 158/COCH/2025[2015-16]Status: DisposedITAT Cochin30 Apr 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2015-16 Siyad Edathil Abdulla .......... Appellant 29/2341B, Edathil House, Kuthiravattom Thondayad, Kozhikode 673016 [Pan: Advpa3630Q] Vs. Asst. Commissioner Of Income Tax .......... Respondent Central Circle - 2, Kozhikode Appellant By: Smt. C.B.M. Warrier, Ca Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 13.03.2025 Date Of Pronouncement: 30.04.2025

For Appellant: Smt. C.B.M. Warrier, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 132Section 139Section 143(3)Section 153C

seizure proceedings under the provisions of section 132 of the Income Tax Act, 1961 (the Act) in the case of Malabar Group of concerns, the AO of the said group recorded satisfaction 2 Siyad Edathil Abdulla that the assessee received undisclosed income from the said Malabar group of companies in the form of return on investment based on the entries

ACIT, TRICHUR vs. M/S. ATLAS JEWELLERY INDIA LTD, DELHI

In the result, the appeals filed by the assessee stand partly allowed for statistical purposes

ITA 8/COCH/2020[2014-15]Status: DisposedITAT Cochin31 Jul 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Shivakumar S., CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 132Section 143(3)Section 153ASection 37Section 40

search and seizure operations. Accordingly, notice u/s. 153A of the Act was issued to the appellant on 04.12.2015. In response to the notice u/s. 153A the appellant filed return of income same as the original return of income. Against the said return of income, the assessment was completed by the ACIT, Central Circle, Thrissur (hereinafter called "the AO") vide order

ACIT, TRICHUR vs. M/S. ATLAS JEWELLERY INDIA LTD, DELHI

In the result, the appeals filed by the assessee stand partly allowed for statistical purposes

ITA 7/COCH/2020[2014-15]Status: DisposedITAT Cochin31 Jul 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Shivakumar S., CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 132Section 143(3)Section 153ASection 37Section 40

search and seizure operations. Accordingly, notice u/s. 153A of the Act was issued to the appellant on 04.12.2015. In response to the notice u/s. 153A the appellant filed return of income same as the original return of income. Against the said return of income, the assessment was completed by the ACIT, Central Circle, Thrissur (hereinafter called "the AO") vide order

RAJIVE PAUL,KOLLAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM

In the result, the appeal filed by the assessee stands dismissed

ITA 444/COCH/2025[2018-19]Status: DisposedITAT Cochin12 Aug 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am & Soundararajan K.. Jm Assessment Year: 2018-19 Rajive Paul (Chungath Gold Plaza) .......... Appellant Ponnamma Chambers-Ii, Hospital Road Convent Junctn., Kollam 691001 [Pan: Ackpr7163H] Vs. Acit, Central Circle, Kollam .......... Respondent Assessee By: Shri G. Surendranatha Rao, Ca Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 05.08.2025 Date Of Pronouncement: 12.08.2025

For Appellant: Shri G. Surendranatha Rao, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 132Section 143Section 143(1)Section 145CSection 153ASection 154Section 245DSection 245D(4)Section 246(1)(A)

search and seizure operations u/s. 132 of the Act in the business premises of the appellant. Based on the incriminating material found, a notice u/s. 153A of the Act was issued and the appellant moved an application before the Settlement Commission u/s. 145C of the Act. The Settlement Commission, vide order dated 24.07.2023 passed u/s. 245D of Act settled

MPG HOTELS AND INFRASTRUCTURE VENTURES PVT LTD,THIRUVANANTHAPURAM vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE

In the result, the appeal filed by the assessee sands dismissed

ITA 309/COCH/2025[2010-11]Status: DisposedITAT Cochin31 Jul 2025AY 2010-11

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm Assessment Year: 2010-11 Mpg Hotels & Infrastructure .......... Appellant Ventures Pvt. Ltd. Muthoot Centre, Punen Road, Thiruvananthapuram [Pan: Aaecm1840M] Vs. Dcit, Central Circle, Thiruvananthapuram .......... Respondent Appellant By: Shri Rajeev, Ca Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 05.06.2025 Date Of Pronouncement: 31.07.2025

For Appellant: Shri Rajeev, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 14ASection 153CSection 154Section 194JSection 37Section 40

search and seizure operations conducted in the case of M/s. Artech Group on 21.11.2013 certain incriminating material in relation to the assessee was found. Accordingly, notice u/s. 153C of the Act was issued to the appellant on 12.03.2015. In response to the notice iss 153C the appellant filed the return of income declaring loss of Rs. 30,47,680/- Against

MOHAMMAD ALI,KOZHIKODE vs. ASST. COMMISSIONER OF INCOME TAX, CENTRE CIRCLE-2, KOZHIKODE

In the result, all the appeals filed by the assessee stand partly allowed

ITA 26/COCH/2025[2017-18]Status: DisposedITAT Cochin27 May 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Am

For Appellant: Shri C.B.M. Warrier, CAFor Respondent: Shri Sundarasan S., CIT-DR
Section 132Section 153Section 153C

seizure proceedings under the provisions of section 132 of the Income Tax Act, 1961 (the Act) in the case of Malabar Group of concerns, the AO of the said group recorded satisfaction that the assessee received undisclosed income from the said Malabar group of companies in the form of return on investment based on the entries found in the second

MUHAMMAD ALI,KOZHIKODE vs. ASST. COMMISSIONER OF INCOME TAX, KOZHIKODE

In the result, all the appeals filed by the assessee stand partly allowed

ITA 23/COCH/2025[2014-15]Status: DisposedITAT Cochin27 May 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Am

For Appellant: Shri C.B.M. Warrier, CAFor Respondent: Shri Sundarasan S., CIT-DR
Section 132Section 153Section 153C

seizure proceedings under the provisions of section 132 of the Income Tax Act, 1961 (the Act) in the case of Malabar Group of concerns, the AO of the said group recorded satisfaction that the assessee received undisclosed income from the said Malabar group of companies in the form of return on investment based on the entries found in the second

MUHAMMAD ALI,KOZHIKODE vs. ASST. COMMISSIONER OF INCOME TAX, CENTRE CIRCLE-2, KOZHIKODE

In the result, all the appeals filed by the assessee stand partly allowed

ITA 27/COCH/2025[2018-19]Status: DisposedITAT Cochin27 May 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Am

For Appellant: Shri C.B.M. Warrier, CAFor Respondent: Shri Sundarasan S., CIT-DR
Section 132Section 153Section 153C

seizure proceedings under the provisions of section 132 of the Income Tax Act, 1961 (the Act) in the case of Malabar Group of concerns, the AO of the said group recorded satisfaction that the assessee received undisclosed income from the said Malabar group of companies in the form of return on investment based on the entries found in the second

MOHAMMAD ALI,KOZHIKODE vs. ASST. COMMISSIONER OF INCOME TAX CENTRE CIRCLE-2, KOZHIKODE

In the result, all the appeals filed by the assessee stand partly allowed

ITA 25/COCH/2025[2016-17]Status: DisposedITAT Cochin27 May 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Am

For Appellant: Shri C.B.M. Warrier, CAFor Respondent: Shri Sundarasan S., CIT-DR
Section 132Section 153Section 153C

seizure proceedings under the provisions of section 132 of the Income Tax Act, 1961 (the Act) in the case of Malabar Group of concerns, the AO of the said group recorded satisfaction that the assessee received undisclosed income from the said Malabar group of companies in the form of return on investment based on the entries found in the second

MOHAMMAD ALI,KOZHIKODE vs. ASST. COMMISSIONER OF INCOME TAX ,CENTRAL CIRCLE-2, KOZHIKODE, KOZHIKODE

In the result, all the appeals filed by the assessee stand partly allowed

ITA 24/COCH/2025[2015-16]Status: DisposedITAT Cochin27 May 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Am

For Appellant: Shri C.B.M. Warrier, CAFor Respondent: Shri Sundarasan S., CIT-DR
Section 132Section 153Section 153C

seizure proceedings under the provisions of section 132 of the Income Tax Act, 1961 (the Act) in the case of Malabar Group of concerns, the AO of the said group recorded satisfaction that the assessee received undisclosed income from the said Malabar group of companies in the form of return on investment based on the entries found in the second