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Section 158B5 Section 260A4 Section 1543 Section 1322 Addition to Income2 Search & Seizure2 Undisclosed Income2

PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) 2 vs. M/S MAHAGUN REALTORS (P) LTD

The appeal is allowed, in the above terms, without order on costs

C.A. No.-002716-002716 - 2022Supreme Court05 Apr 2022

Bench: HON'BLE THE CHIEF JUSTICE

Section 143(2)Section 153ASection 276C

seizure operations were carried out, the directors of MIPL (and MRPL, which had ceased to exist) clearly held out that both entities existed; what is more, surrender of specific amounts relatable to MRPL’s activities, for a past period, were made. A notice was issued under Section 153A on 02.03.2009 asking the assessee to file

COMMR.OF INCOME TAX-I,NEW DELHI vs. VATIKA TOWNSHIP P.LTD

Appeals of the assessees are allowed deleting the surcharge levied by the

C.A. No.-008750-008750 - 2014Supreme Court15 Sept 2014

Section 113Section 132Section 154Section 158B

seizure took place on 06.10.2001. An order of block assessment in terms of Section 158BC was made in respect of the assessment years 1984 to 2003. The surcharge was levied on 30.06.2003. In support of its contention that the said proviso was retrospective in nature, the learned Additional Solicitor General relies upon a Division Bench decision of this Court

M/S. MANGALAM PUBLICATIONS, KOTTAYAM vs. COMMISSIONER OF INCOME TAX, KOTTAYAM

C.A. No.-008580-008582 - 2011Supreme Court23 Jan 2024

Bench: This Court & On Leave Being Granted, Civil Appeals Have Been Registered. 3.

Section 143Section 147Section 148Section 260A

search and seizure operations on 03.12.1995 and that those books of account were not yet returned. In the assessment proceedings, the assessing officer did not accept the contention of the assessee and made an analysis of the incomings and outgoings of the assessee for the previous year under consideration. After considering various heads of income and sale of publications

M/S D. N. SINGH THROUGH PARTNER DUDHESHWAR NATH SINGH vs. COMMISSIONER OF INCOME TAX

C.A. No.-003738-003739 - 2023Supreme Court16 May 2023

Bench: HON'BLE MR. JUSTICE K.M. JOSEPH

Section 260A

seizure. This should be reported to the Director of Income- tax/Commissioner authorising the search at the time of furnishing the search report. In all cases, a detailed inventory of the jewellery and ornaments found must be prepared to be used for assessment purposes.” K. R. B. JODHA MAL DISTINGUISHED BY HIGH COURT 50. The High Court has distinguished the judgment

THE ASSTT. COMMISSIONER OF INCOME TAX vs. M/S. A.R. ENTERPRISES

C.A. No.-002688-002688 - 2006Supreme Court14 Jan 2013

Section 132Section 158BSection 260A

seizure and requisition which were resorted to for the conduct of search at the premises of M/s A.R. Mercantile Pvt. Ltd. For the evaluation of the material seized during the operation or proceedings under Sections 132 or 132A of the Act, as the case may be, the provisions contained in Chapter XIV-B come into play. This chapter, consisting

MANSAROVAR COMMERCIAL PVT. LTD. vs. COMMISSIONER OF INCOME TAX DELHI

C.A. No.-005769-005769 - 2022Supreme Court10 Apr 2023

Bench: HON'BLE MR. JUSTICE M.R. SHAH

Section 26Section 6(3)

search and seizure on 15.03.1990 at the premises of Mr. Rattan Gupta & Co., the following things were seized: 1) Books of accounts 2) Funds 3) Memorandum and Articles of Association 4) Blank cheque books of the bank accounts held both in New Delhi, Gangtok and Sikkim 5) Pass books of all the 5 companies both Delhi and Gangtok 6) Blank