BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

18 results for “TDS”+ Search & Seizureclear

Sorted by relevance

Mumbai556Delhi432Hyderabad294Bangalore259Chennai171Jaipur103Cochin97Kolkata70Chandigarh52Ahmedabad47Pune43Indore35Surat31Visakhapatnam18Guwahati17Nagpur16Karnataka15Lucknow14Patna14Allahabad13Jodhpur11Cuttack11Raipur11Rajkot10Dehradun7Amritsar6Panaji5Telangana1Varanasi1Ranchi1Gauhati1Punjab & Haryana1Agra1

Key Topics

Section 153A35Addition to Income18Section 143(3)16Section 143(2)15Section 6814Search & Seizure12Section 13211Section 142(1)11Unexplained Cash Credit9Section 139

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, , VISAKHAPATNAM vs. ANUMOLU TIRUPATI RAYUDU(HUF),, VISAKHAPATNAM

In the result, appeal of the Revenue is dismissed

ITA 100/VIZ/2020[2014-15]Status: DisposedITAT Visakhapatnam21 Dec 2022AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 143(3)Section 153A

seizure operations U/s. 132 of the Act were conducted on 14/10/2015 in the case of the assessee and also in the case of Sri A.T. Rayudu, Smt. Ammaji, Sri A. Avnash and Smt. A. Harshitha simultaneously. During the search proceedings certain documents and loose sheets were found and seized and tagged as Annexure No. A/ATR/PO/Res/1 etc. Accordingly, notice U/s. 153A

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, VISAKHAPATNAM vs. ATR WAREHOUSING PRIVATE LIMITED, VISAKHAPATNAM

8
TDS8
Section 1317

In the result, appeal of the Revenue is dismissed

ITA 102/VIZ/2020[2011-12]Status: DisposedITAT Visakhapatnam21 Dec 2022AY 2011-12

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 143(3)Section 153A

seizure operations U/s. 132 of the Act were conducted on 14/10/2015 in the case of the assessee and also in the case of Sri A.T. Rayudu, Smt. Ammaji, Sri A. Avnash and Smt. A. Harshitha simultaneously. During the search proceedings certain documents and loose sheets were found and seized and tagged as Annexure No. A/ATR/PO/Res/1 etc. Accordingly, notice U/s. 153A

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, VISAKHAPATNAM vs. ATR WAREHOUSING PRIVATE LIMITED, VISAKHAPATNAM

In the result, appeal of the Revenue is dismissed

ITA 103/VIZ/2020[2012-13]Status: DisposedITAT Visakhapatnam21 Dec 2022AY 2012-13

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 143(3)Section 153A

seizure operations U/s. 132 of the Act were conducted on 14/10/2015 in the case of the assessee and also in the case of Sri A.T. Rayudu, Smt. Ammaji, Sri A. Avnash and Smt. A. Harshitha simultaneously. During the search proceedings certain documents and loose sheets were found and seized and tagged as Annexure No. A/ATR/PO/Res/1 etc. Accordingly, notice U/s. 153A

ATR WAREHOUSING PRIVATE LIMITED,VISAKHAPATNAM vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VISAKHAPATNAM

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

ITA 91/VIZ/2020[2016-17]Status: DisposedITAT Visakhapatnam21 Dec 2022AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri G.V.N. Hari, AdvocateFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 115BSection 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 14ASection 153ASection 68

search and seizure operations u/s. 132 of the Act were conducted on 14/10/2015 and in the cases of AT Rayudu, Sri A. Avnash, Smt. A. Ammaji and Smt. Harshitha. In the course of 3 said proceedings several documents and loose sheets were found and seized. Accordingly, notice U/s. 153A was issued to the appellant on 18/07/2016 and served

ATR WAREHOUSING PRIVATE LIMITED,VISAKHAPATNAM vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VISAKHAPATNAM

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

ITA 90/VIZ/2020[2015-16]Status: DisposedITAT Visakhapatnam21 Dec 2022AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri G.V.N. Hari, AdvocateFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 115BSection 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 14ASection 153ASection 68

search and seizure operations u/s. 132 of the Act were conducted on 14/10/2015 and in the cases of AT Rayudu, Sri A. Avnash, Smt. A. Ammaji and Smt. Harshitha. In the course of 3 said proceedings several documents and loose sheets were found and seized. Accordingly, notice U/s. 153A was issued to the appellant on 18/07/2016 and served

ATR WAREHOUSING PRIVATE LIMITED .,VISAKHAPATNAM vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VISAKHAPATNAM

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

ITA 89/VIZ/2020[2014-15]Status: DisposedITAT Visakhapatnam21 Dec 2022AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri G.V.N. Hari, AdvocateFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 115BSection 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 14ASection 153ASection 68

search and seizure operations u/s. 132 of the Act were conducted on 14/10/2015 and in the cases of AT Rayudu, Sri A. Avnash, Smt. A. Ammaji and Smt. Harshitha. In the course of 3 said proceedings several documents and loose sheets were found and seized. Accordingly, notice U/s. 153A was issued to the appellant on 18/07/2016 and served

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA, VIJAYAWADA vs. VEDMUTHA ELECTRICALS INDIA PRIVATE LIMITED, VIJAYAWADA

In the result, all the captioned appeals filed by the Revenue are allowed for statistical purposes

ITA 38/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam30 Jun 2025AY 2017-18

Bench: Us:

For Appellant: None
Section 131Section 147

seizure action u/s. 132 of the Act was carried out in the case of Oneworld group of cases on 06.11.2019. During the course of search proceedings, a statement on oath of Shri Rajesh G. Mehta was recorded in which he admitted that he was only providing bogus sales and purchase bills to various entities and there was not actual supply

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA, VIJAYAWADA vs. VEDMUTHA ELECTRICALS INDIA PRIVATE LIMITED, VIJAYAWADA

In the result, all the captioned appeals filed by the Revenue are allowed for statistical purposes

ITA 37/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam30 Jun 2025AY 2017-18

Bench: Us:

For Appellant: None
Section 131Section 147

seizure action u/s. 132 of the Act was carried out in the case of Oneworld group of cases on 06.11.2019. During the course of search proceedings, a statement on oath of Shri Rajesh G. Mehta was recorded in which he admitted that he was only providing bogus sales and purchase bills to various entities and there was not actual supply

ACIT, CIRCLE-1(1), VIJAYAWADA, VIJAYAWADA vs. VEDMUTHA ELECTRICALS INDIA PRIVATE LIMITED, VIJAYAWADA

In the result, all the captioned appeals filed by the Revenue are allowed for statistical purposes

ITA 34/VIZ/2025[2013-14]Status: DisposedITAT Visakhapatnam30 Jun 2025AY 2013-14

Bench: Us:

For Appellant: None
Section 131Section 147

seizure action u/s. 132 of the Act was carried out in the case of Oneworld group of cases on 06.11.2019. During the course of search proceedings, a statement on oath of Shri Rajesh G. Mehta was recorded in which he admitted that he was only providing bogus sales and purchase bills to various entities and there was not actual supply

THE INCOME TAX OFFICER, CIRCLE-1(1), VIJAYAWADA, VIJAYAWADA vs. VEDMUTHA ELECTRICALS INDIA PRIVATE LIMITED, VIJAYAWADA

In the result, all the captioned appeals filed by the Revenue are allowed for statistical purposes

ITA 35/VIZ/2025[2014-15]Status: DisposedITAT Visakhapatnam30 Jun 2025AY 2014-15

Bench: Us:

For Appellant: None
Section 131Section 147

seizure action u/s. 132 of the Act was carried out in the case of Oneworld group of cases on 06.11.2019. During the course of search proceedings, a statement on oath of Shri Rajesh G. Mehta was recorded in which he admitted that he was only providing bogus sales and purchase bills to various entities and there was not actual supply

ACIT, CIRCLE-1(1),, VIJAYAWADA vs. VEDMUTHA ELECTRICALS INDIA PRIVATE LIMITED, VIJAYAWADA

In the result, all the captioned appeals filed by the Revenue are allowed for statistical purposes

ITA 36/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam30 Jun 2025AY 2016-17

Bench: Us:

For Appellant: None
Section 131Section 147

seizure action u/s. 132 of the Act was carried out in the case of Oneworld group of cases on 06.11.2019. During the course of search proceedings, a statement on oath of Shri Rajesh G. Mehta was recorded in which he admitted that he was only providing bogus sales and purchase bills to various entities and there was not actual supply

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, VISAKHAPATNAM vs. ATR WAREHOUSING PRIVATE LIMITED, VISAKHAPATNAM

In the result, both the appeals filed by the Revenue are dismissed

ITA 106/VIZ/2020[2015-16]Status: DisposedITAT Visakhapatnam21 Dec 2022AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 104, 105 & 106/Viz/2020 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16) Dy. Commissioner Of Income Tax, Vs. M/S. Atr Ware Housing (P) Central Circle-2, Ltd., Visakhapatnam. Visakhapatnam. Pan: Aadca 2121 Q

For Appellant: Sri G.V.N. Hari, AdvocateFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 68

seizure operations U/s. 132 of the Act were conducted on 14/10/2015 in the case of the assessee and also in the case of Sri A.T. Rayudu, Smt. Ammaji, Sri A. Avnash and Smt. A. Harshitha simultaneously. During the search proceedings certain documents and loose sheets were found and seized and tagged as Annexure No. A/ATR/PO/Res/1 etc. Accordingly, notice U/s. 153A

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, VISAKHAPATNAM vs. ATR WAREHOUSING PRIVATE LIMITED, VISAKHAPATNAM

In the result, both the appeals filed by the Revenue are dismissed

ITA 105/VIZ/2020[2014-15]Status: DisposedITAT Visakhapatnam21 Dec 2022AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 104, 105 & 106/Viz/2020 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16) Dy. Commissioner Of Income Tax, Vs. M/S. Atr Ware Housing (P) Central Circle-2, Ltd., Visakhapatnam. Visakhapatnam. Pan: Aadca 2121 Q

For Appellant: Sri G.V.N. Hari, AdvocateFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 68

seizure operations U/s. 132 of the Act were conducted on 14/10/2015 in the case of the assessee and also in the case of Sri A.T. Rayudu, Smt. Ammaji, Sri A. Avnash and Smt. A. Harshitha simultaneously. During the search proceedings certain documents and loose sheets were found and seized and tagged as Annexure No. A/ATR/PO/Res/1 etc. Accordingly, notice U/s. 153A

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, VISAKHAPATNAM vs. ATR WAREHOUSING PRIVATE LIMITED, VISAKHAPATNAM

In the result, both the appeals filed by the Revenue are dismissed

ITA 104/VIZ/2020[2013-14]Status: DisposedITAT Visakhapatnam21 Dec 2022AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 104, 105 & 106/Viz/2020 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16) Dy. Commissioner Of Income Tax, Vs. M/S. Atr Ware Housing (P) Central Circle-2, Ltd., Visakhapatnam. Visakhapatnam. Pan: Aadca 2121 Q

For Appellant: Sri G.V.N. Hari, AdvocateFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 68

seizure operations U/s. 132 of the Act were conducted on 14/10/2015 in the case of the assessee and also in the case of Sri A.T. Rayudu, Smt. Ammaji, Sri A. Avnash and Smt. A. Harshitha simultaneously. During the search proceedings certain documents and loose sheets were found and seized and tagged as Annexure No. A/ATR/PO/Res/1 etc. Accordingly, notice U/s. 153A

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, VISAKHAPATNAM vs. ANUMOLU AVNASH, VISAKHAPATNAM

In the result, appeal of the Revenue is dismissed

ITA 101/VIZ/2020[2013-14]Status: DisposedITAT Visakhapatnam21 Dec 2022AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri G.V.N. Hari, AdvocateFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 139Section 143(2)Section 143(3)Section 153ASection 68

search and seizure proceedings, certain documents and loose sheets were found and seized. A notice U/s. 153A of the Act dated 18/7/2016 was served on the assessee. In response to the said notice, the assessee vide its letter dated 26/07/2016 stated that the return of income filed u/s. 139 on 24/12/2013 may be treated as the return filed in response

ATR WAREHOUSING PRIVATE LIMITED,VISAKHAPATNAM vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, , VISAKHAPATNAM

In the result, appeal of the assessee is partly allowed

ITA 88/VIZ/2020[2013-14]Status: DisposedITAT Visakhapatnam21 Dec 2022AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 14ASection 153ASection 194ASection 2(22)(e)Section 36(1)(iii)

search and seizure operations u/s. 132 of the Act were conducted on 14/10/2015 and in the cases of AT Rayudu, Sri A. Avnash, Smt. A. Ammaji and Smt. Harshitha. In the course of said proceedings several documents and loose sheets were found and seized. Accordingly, notice U/s. 153A was issued to the appellant on 18/07/2016 and served on the assessee

USHA TUBES AND PIPES PRIVATE LIMITED, ,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, , VISAKHAPATNAM

In the result, appeal of the assessee is allowed

ITA 520/VIZ/2018[2009-10]Status: DisposedITAT Visakhapatnam05 Apr 2019AY 2009-10

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.520/Viz/2018 (ननधधारण वर्ा/ Assessment Year:2009-10) M/S Usha Tubes & Pipes(P)Ltd Vs. Asst.Commissioner Of D.No.11-8-34 Income Tax Dasapalla Hills Central Circle-2 Visakhapatnam Visakhapatnam [Pan :Aaacu7175R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से/ Respondent By : Smt.Suman Malik, Dr सुनवधई की तधरीख / Date Of Hearing : 21.03.2019 घोर्णध की तधरीख/Date Of Pronouncement : 05.04.2019

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Smt.Suman Malik, DR
Section 131Section 147Section 148

seizure operations were conducted u/s 132 of the Act in the ATR group of concerns on 14.10.2015. During the post search enquiries, it was found that M/s Usha Tubes & Pipes Pvt. Ltd. has claimed the sub contract payment of Rs.28,62,000/- in the financial year 2008-09 to Sri B.Krishna Kishore. On 03.12.2015 a statement

DY CIT, CENTRAL CIRCLE,, VIJAYAWADA vs. CONZUG LOGISTICS PVT. LTD.,, VISAKHAPATNAM

In the result, the appeal filed by the revenue is dismissed and

ITA 507/VIZ/2017[2005-06]Status: DisposedITAT Visakhapatnam04 Apr 2018AY 2005-06

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri V. Srinivasa Rao, DRFor Respondent: Shri G.V.N. Hari, AR
Section 143(3)Section 153ASection 194CSection 263Section 40

search and seizure operations in the case of M/s. Maha Maruthi Logistics Private Limited, a notice u/s.153A of the Income Tax Act, 1961 (hereinafter called as 'the Act') was issued on 29.12.2010 and in response to the notice, the assessee filed the return of income on 14.2.2011 admitting the total income of Rs.1,33,430/-. The assessment was completed